SOLUSI
Vol. 18 No. 4 (2020): October

FAKTOR-FAKTOR YANG MEMPENGARUHI PERTIMBANGAN TINGKAT MATERIALITAS AUDIT

Andriyani, Nita (Unknown)
Wijayani, Dianing Ratna (Unknown)
Mulyani, Sri (Unknown)

Article Info

Publish Date
16 Nov 2020

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh profesionalisme, etika profesi, pengalaman, dan sistem pengendalian internal klien terhadap pertimbangan tingkat materialitas audit. Penelitian ini mengambil sampel 96 auditor yang bekerja di KAP se-Jawa. Hasil penelitian memberi bukti empiris bahwa profesionalisme, etika profesi, dan sistem pengendalian internal klien berpengaruh positif terhadap pertimbangan tingkat materialitas audit, sedangkan pengalaman tidak berpengaruh terhadap pertimbangan tingkat materialitas audit.  Kata kunci: Profesionalisme, etika, pengalaman, pengendalian, dan materialitas.

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Journal Info
SOLUSI
Website

Abbrev

solusi

Publisher

Universitas Semarang

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

SOLUSI scientific magazine is a collection of quality scientific journals from various social science disciplines including economics, accounting, management and business. Topics raised in journals are adapted to current themes that can help practitioners and academics develop their knowledge and ...