PENGARUH ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN (Studi Empiris Pada Kantor Akuntan Publik (KAP) di Kota Bandung)

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PENGARUH ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN (Studi Empiris Pada Kantor Akuntan Publik (KAP) di Kota Bandung)

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Title: PENGARUH ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN (Studi Empiris Pada Kantor Akuntan Publik (KAP) di Kota Bandung)
Author: Binekas, Bani
Abstract: This research aims to examine and provide empirical evidence regarding the effect of the ethics of the profession of auditor’s concideration level of materiality in auditing process of financial statements in examination at Registered Public Accountant by 2013 in the area of Bandung city. The auditor’s consideration of materiality is the proffesional considerations and influnced the perception of auditors over the needs of people who have sufficient knowledge and that will put the confidence in the financial statements. This research using primary data obtained through a questionnaire filled by the respondents, namely Auditors who work at Registered Public Accountants in Bandung. This research using quota sampling, data collection is done by going to direct the respondents to fill in questionnaire research and resulits 55 respondents came from the 11 Registered Public Accountants is willing to fill out the questionnaire. This study tested the hyphothesis by using simple linear regression analysis models. Based on the results of simple Linear Regression known treatment that the independent variable (the ethics of the profession) have an impact on the dependent variable (the level of materiality) with a percentage of the influence of 60,5%. The results of this research indicate that the ethics of the profession of auditor's significant influence on consideration of the level of materiality in the examination in the examination of the financial statements.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/2943
Date: 2014


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