Pengaruh Profesionalisme Auditor dan Etika Profesi Auditor terhadap Pertimbangan Tingkat Materialitas

Oktafianty, Lidya (0651091) (2009) Pengaruh Profesionalisme Auditor dan Etika Profesi Auditor terhadap Pertimbangan Tingkat Materialitas. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

The objective of this research is to examine the effect of auditor’s professionalism, and auditor’s professional ethics toward materiality level judgement. The data used for this study obtained from questionnaires, filled by the respondents. The respondents in this research is an accountant who worked in public accounting firm . Statistical methods used to test the hypothesis is Multiple Regression. These results indicate that the professionalism of auditors have a positive effect on the level materiality judgement, and the auditor's professional ethics also has a positive effect on the level materiality judgement, as well as the professionalism of auditors and auditors' professional ethics jointly have a positive effect on the level of materiality judgement.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: auditor’s professionalism, auditor’s professional ethics, materiality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 21 Apr 2015 11:03
Last Modified: 21 Apr 2015 11:03
URI: http://repository.maranatha.edu/id/eprint/11948

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