Announcement
Starting on July 4, 2018 the Indonesian Publication Index (IPI) has been acquired by the Ministry of Research Technology and Higher Education (RISTEKDIKTI) called GARUDA Garba Rujukan Digital (http://garuda.ristekdikti.go.id)
For further information email to portalgaruda@gmail.com

Thank you
Logo IPI  
Journal > JOURNAL OF AUDITING, FINANCE AND FORENSIC ACCOUNTING > ANALISIS PROFESIONALISME, PENGETAHUAN, DAN ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PEMERIKSAAN LAPORAN KEUANGAN

 

Full Text PDF (527 kb)
JOURNAL OF AUDITING, FINANCE AND FORENSIC ACCOUNTING
Vol 1, No 1 (2013): APRIL
ANALISIS PROFESIONALISME, PENGETAHUAN, DAN ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PEMERIKSAAN LAPORAN KEUANGAN
Article Info   ABSTRACT
Published date:
20 Apr 2015
 
The purpose of this research is to analyze the influence of professionalism, knowledge, and professional ethics on consideration the level of materiality in examining the financial statements at registered public accountant in Surabaya. Research design is survey research using questionnaire as instrument. The respondents of leaders and partners, manager, and senior auditor at registered public accountant in Surabaya. The research population was 175 auditor at registered public accountant in Surabaya. The research sample minimum was 98 auditors. The data was analyzed using multiple regression analysis with SPSS version 12.0. The research study show that professionalism, knowledge, and professional ethics influence simultaneously on consideration the level of materiality. The effect of professionalism on consideration the level of materiality is significant, the effect of knowledge on consideration the level of materiality is significant, the effect of auditors professional ethics on consideration the level of materiality is significant.
Copyrights © 2015