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PENGARUH PROFESIONALISME DAN ETIKA TERHADAP PERTIMBANGAN MATERIALITAS DALAM PENGAUDITAN LAPORAN KEUANGAN

Sarah Elisabeth Noya, 08.05.52.0187 and Badjuri, Achmad (2012) PENGARUH PROFESIONALISME DAN ETIKA TERHADAP PERTIMBANGAN MATERIALITAS DALAM PENGAUDITAN LAPORAN KEUANGAN. Students' Journal of Accounting and Banking , 1 (1).

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Abstract

The purpose of this study was to obtain empirical evidence about the influence of professionalism and ethics of the profession of public accounting materiality level considerations in the process of examination of financial statements. The population in this study is the auditor who worked in Public Accounting Firm (KAP) in Semarang and Solo. Sample selection method used is non-probability sampling technique, which is purposive sampling. Obtained samples of 34 respondents. Data analysis technique used is multiple linear regression analysis. The results of this study can be concluded that: (1) professionalism in a positive effect on the level of materiality considerations in the process of auditing the financial statements. (2) professional ethics in a positive effect on the level of materiality considerations in the process of auditing the financial statements.

Item Type: Article
Uncontrolled Keywords: professionalism, professional ethics and consideration of the materiality of public accountants
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Faculty / Institution: ?? JurnalAk ??
Depositing User: Fakultas Ekonomi
Date Deposited: 10 Nov 2012 05:47
Last Modified: 10 Nov 2012 05:47
URI: http://eprints.unisbank.ac.id/id/eprint/1214

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