PENGARUH SKEPTISISME PROFESIONAL AUDITOR, KOMPETENSI AUDITOR, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PELAKSANAAN AUDIT

, BASUKI WIBOWO (2014) PENGARUH SKEPTISISME PROFESIONAL AUDITOR, KOMPETENSI AUDITOR, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PELAKSANAAN AUDIT. Masters thesis, UNIVERSITAS LAMPUNG.

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Abstrak

Tujuan penelitian ini adalah untuk mengetahui sejauh mana skeptisisme profesional auditor, kompetensi auditor dan etika profesi berpengaruh terhadap pertimbangan auditor dalam menentukan tingkat materialitas pada saat pelaksanaan audit. Objek penelitian ini dilakukan terhadap auditor yang aktif bekerja pada kantor akuntan publik. Analisis yang digunakan adalah analisis Regresi Linear Berganda, variabel dalam penelitian ini skeptisisme profesional, kompetensi dan etika profesi sebagai variabel independen dan pertimbangan tingkat material sebagai variabel dependen. Sampel penelitiannya adalah peserta Pendidikan Profesional Berkelanjutan (PPL) yang diselenggarakan oleh Institut Akuntan Publik Indonesia (IAPI) di Bandung. Hasil penelitian ini menyimpulkan bahwa secara individual skeptisisme profesional auditor dan etika profesi berpengaruh signifikan terhadap pertimbangan tingkat materialitas, dan secara individual kompetensi auditor tidak berpengaruh signifikan terhadap pertimbangan tingkat materialitas. Kata kunci: Skeptisisme Profesional, Kompetensi, Etika Profesi dan Materialitas The research aimed at testing the extent of auditor professional skepticism, auditor competence and professional ethics’ influence on the consideration of materiality level in auditing process The object of this research were auditors who work at Public Accounting Office . The data was analyzed by using multiple linear regression. The variable in the research were professional skepticism, competence and professional ethics as independent variables and consideration of materiality level as dependent variable. The sample of this research werethe participants ofPendidikanProfesionalBerkelanjutan (PPL) that was held by Indonesian Institute of Certified Public Accountant (IICPA) in Bandung The result of this research showed that individually auditor professional skepticism and professional ethics influenced significantly to the consideration of materiality level, and indivually competence auditor didn’t influence significantly to the considetration of materiality level. Key :professional skepticism, competence, professional ethics, materiality

Tipe Karya Ilmiah: Tesis (Masters)
Subyek: H Ilmu Sosial = Social Sciences > HB Economic Theory
H Ilmu Sosial = Social Sciences > HC Economic History and Conditions
Program Studi: Fakultas Teknik > Prodi Sipil
Depositing User: A.Md Cahya Anima Putra .
Date Deposited: 24 Jun 2014 08:51
Last Modified: 24 Jun 2014 08:51
URI: http://digilib.unila.ac.id/id/eprint/2152

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