PENGARUH PROFESIONALISME AUDITOR TERHADAP PERSEPSI MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN

Setiawan, Andy and Ali Fachrudin, Kurniawan (2012) PENGARUH PROFESIONALISME AUDITOR TERHADAP PERSEPSI MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN. PENGARUH PROF'E SI ONALISME AT]DITOR TERIIADAP PERSEPSI MATERIALITAS DALAM PEMERIKSAAN LA"ORAN KEUANGAN, 1 (2). ISSN 2089-6581

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Abstract

This research was conducted to examine the effect through the professionalism
quditor, social obligation, independence, belief if at profession,
and relation with
humanity of friend profession to auditor ln miteiiality perception in the
examination of financial statements contained in Yogyakarta and Sirakarta. The
sampling of this research using purposive sampling method with the category
accounting maiors graduate that work in public accounting
firm registered in
Indonesian Institute of Certffied Public Accountants at2Tll and jocated in
Yogyakarta and Surakarta. Data obtained by spreading the questionnaire to the
Office of Public Accountants.
The results showed that there were deviation with classical ossumption, thot
reveal any irregularities during the test multicollinearity occurs correlation
between the independent variables, so the researchers throw one of the correlated
variables. Ihen when the test heterokedastity using the White test occurred
inequality residual variance of one observation to another obsentation, so the
researclter tried to use Gleiser test and get the results that there is no inrequality
of variance of the residual one observation to another observation.F test showed
that variable professionalism auditor, independence, betief of at profession, and
relation with humanity of friend profession can influence auditor in materiality
perception. The results of t test showed that professionalism auditor,
independence, belief of at profession no effect toauditor in materiqlity perception,
while variable humanity of friend profession can influence auditor in-mateiiality
perception.
:
Keywords: Devotion of at profession, social obligation, independence, belief of at
profession, relattion with humanity
perception.

Item Type:	Artikel Umum
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisi / Prodi:	Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User:	kurniawan Ali Fachrudin
Date Deposited:	13 Nov 2015 01:59
Last Modified:	13 Nov 2015 01:59
URI:	http://eprints.uad.ac.id/id/eprint/2681

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