Lolita, Tantri Rahmadya (2022) PENGARUH PROFESIONALISME AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA KANTOR AKUNTAN PUBLIK DI KOTA SEMARANG. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
ABSTRACT This study aims to examine and find empirical evidence of the effect of the dimensions of auditor professionalism on the consideration of the level of materiality in the Semarang City Public Accounting Firm, either simultaneously or partially. This research uses quantitative research with multiple linear regression analysis technique. The population in this study were all auditors at the Semarang City Public Accounting Firm, totaling 238 auditors. After using the proportional simple random sampling method, the sample of this study amounted to 70 auditors from 10 Public Accounting Firms (KAP) in Semarang City and who were willing to fill out the questionnaire. Based on the results of the study, it shows that the dimensions of auditor professionalism which consist of professional service, social obligations, independence, relationships with fellow professionals and belief in professional regulations simultaneously also partially have a significant effect on the consideration of the auditor's materiality level. have a significant effect on the consideration of the auditor's materiality level. Keywords: Dimensions of Auditor Professionalism and Materiality
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Tantri Rahmadya Lolita | ||||||||
| Date Deposited: | 25 May 2022 06:21 | ||||||||
| Last Modified: | 25 May 2022 06:21 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/6221 |
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