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UEU » Undergraduate Theses » Akuntansi Posted by [email protected] at 05/06/2018 14:59:12 • 928 Views
PENGARUH INDEPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA BARAT)Created by :
AYU UMAYAH ( 201412058 )
Subject: | AUDIT MATERIAL KEUANGAN | Alt. Subject : | AUDIT MATERIAL FINANCE | Keyword: | independensi profesionalisme auditor pertimbangan tingkat materialitas dan audit laporan keuangan |
Description:
Abstrak: Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh independensi, dan profesionalisme auditor terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan. Penelitian ini menggunakan studi kausalitasf dengan data primer yang diperoleh dengan menggunakan kuesioner. Sampel penelitian adalah auditor di Kantor Akuntan Publik (KAP) yang berlokasi di Jakarta Barat dengan teknik purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda, Berdasarkan penelitian ini, variabel independensi, dan profesionalisme auditor yang berpengaruh positif signifikan terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan secara bersamaan. Kemudian, masing-masing variabel memiliki pengaruh positif signifikan pada pertimbangan tingkat materialitas dalam audit laporan keuangan juga.
Date Create | : | 05/06/2018 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-201412058 | Collection ID | : | 201412058 |
Source : Undergraduate Theses of Accounting
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @perpustakaan Universitas Esa Unggul 2018
Publication URL : https://digilib.esaunggul.ac.id/pengaruh-independensi-dan-profesionalisme-auditor-terhadap-tingkat-materialitas-dalam-pemeriksaan-laporan-keuangan--studi-kasus-pada-kantor-akuntan-publik-di-jakarta-barat-10773.html
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