Verina, Warda Verda (2024) Pengaruh Kompetensi, Pengalaman Dan Etika Profesi Auditor Terhadap Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan (Studi Kasus Pada KAP di Surabaya). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to test and analyze the influence of competence, experience and professional ethics of auditors on the level of materiality in the examination of financial statements at a Public Accounting Firm in Surabaya. This study used a type of quantitative research with multiple linear regression techniques. The population in this study is all auditors in the Public Accounting Firm in Surabaya totaling 160 auditors. The sample in this study used simple random sampling, which amounted to 62 auditors from 12 Public Accounting Firms (KAP) in Surabaya and were willing to fill out questionnaires. Based on the results of the study, it shows that the competence and professional ethics of auditors partially have a positive and significant effect on the level of materiality, while experience has no effect on the level of materiality. And for competence, experience and professional ethics of auditors simultaneously have a significant effect on the level of materiality. Key Words: Competence, Experience, Professional Ethics of Auditors and Level of Materiality
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Warda Verda | ||||||||
| Date Deposited: | 29 May 2024 01:12 | ||||||||
| Last Modified: | 29 May 2024 01:12 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/23279 |
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