FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MEMPERTIMBANGKAN TINGKAT MATERIALITAS

Aditya, Didit (2019) FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MEMPERTIMBANGKAN TINGKAT MATERIALITAS. Bachelor thesis, Universitas Ahmad Dahlan.

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Abstract

This research is based on the emergence of cases that have recently appeared in
Indonesia regarding the engineering of financial statements. The case is the case of PT.
Sunprima Nusantara Pembiayaan (SNP Finance). The public accountant firms that audits
SNP Finance's financial statements has not yet fully obtained sufficient and appropriate
audit evidence. Auditors should be responsible for finding errors in financial statements
that may be very difficult to measure. The size of an error can be material or immaterial
depending on where measured. The purpose of this study was to determine the effect of
professionalism, professional ethics, independency, competence, knowledge to detect
errors, experience of auditor, and organizational commitment to the consideration of
materiality levels.
The data collection method used in this study was a questionnaire distributed to
auditors working at public accounting firms in the province of Daerah Istimewa
Yogyakarta. The number of samples obtained in this study were 30 samples. The analysis
technique used to test the hypotheses in this study is multiple linear regression analysis.
The results of this study reveal that professionalism, independency, and
knowledge of detect errors do not affect the consideration of the level of materiality.
Organizational commitment has a negative effect on materiality level considerations.
Whereas professional ethics, competence, and experience of auditor have a positive effect
on the consideration of materiality level.
Keywords: professionalism, professional ethics, independency, competence, knowledge
of detecting errors, experience of auditor, organizational commitment, and
materiality

Item Type:	Thesis (Bachelor)
Subjects:	H Social Sciences > HB Economic Theory
Divisi / Prodi:	Faculty of Economics (Fakultas Ekonomi) > Faculty of Economics (FE) Doc
Depositing User:	publikasi uad
Date Deposited:	25 Sep 2019 06:02
Last Modified:	25 Sep 2019 06:02
URI:	http://eprints.uad.ac.id/id/eprint/14868

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