Contemporary Journal on Business and Accounting
Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA)

PENGARUH PROFESIONALISME DAN PENGETAHUAN AUDITOR DALAM MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA KANTOR AKUNTAN PUBLIK DI KOTA MAKASSAR

Sufiati Sufiati (STIEM Bongaya Makassar)
Muhammad Fadly Putra Utama (Unknown)

Article Info

Publish Date
07 May 2021

Abstract

Purpose – Examine the effect of Auditor Professionalism and Auditor Knowledge to Detect Errors on Materiality Level Considerations in Public Accounting Firms in Makassar City. Design/methodology/approach – Multiple regression techniques. Findings – Auditor professionalism has a positive and significant effect on the Consideration of Materiality Levels. The Auditor's Knowledge to Detect Errors does not have a significant effect on the Consideration of Materiality Levels. Originality – Primary data obtained from of 34 auditors Public Accounting Firms in Makassar City. Keywords: Auditor Professionalism, Auditor Knowledge to Detect Errors, Consideration of Materiality Level Paper Type Research Result

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Journal Info
Contemporary Journal on Business and Accounting
Website

Abbrev

cjba

Publisher

Institut Transparansi dan Akuntabilitas Publik

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Description

Contemporary Journal on Business and Accounting (CjBA) publishing contemporary study of Management, and Accounting. CjBA published by Institut Transparansi dan Akuntabilitas (INSPIRING) and published twice a year (April and October). Research method that can be accepted in this journal are both of ...