PENGARUH FAKTOR-FAKTOR PROFESIONALISME AUDITOR dan ETIKA PROFESI TERHADAP TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN

Annisa, Vinanda Nurul; Wahyundaru, Sri Dewi

doi:10.30659/jai.2.2.113-129

Cited by 2 publications

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“…Profesi dan profesionalisme dapat dibedakan secara konseptual. "Profesi merupakan jenis pekerjaan yang memenuhi beberapa kriteria, sedangkan profesionalisme merupakan suatu atribut individual yang penting tanpa melihat suatu pekerjaan yang merupakan suatu profesi atau tidak" Fogart dalam (Annisa & Wahyundaru, 2013). Seorang auditor bisa dikatakan profesional apabila telah memenuhi dan mematuhi standar-standar kode etik yang telah ditetapkan oleh IAI.…”

Section: Profesionalismeunclassified

The Effect of Auditor's Competency, Professionalism and Experience on Materiality Level Considerations

Hilmi

Novita²

2021

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This study aims to prove the existence of a positive effect of competence, professionalism and experience of auditors on consideration of materiality levels. The sample of this research is 100 auditors obtained using purposive sampling technique. This research is a quantitative research with primary data through distributing questionnaires. Methods of data analysis in this study using the Partial Least Square (PLS) method. The results of this study prove that the competence, professionalism and experience of auditors have a positive effect on the consideration of the level of materiality of auditors who work in KAP DKI Jakarta Region.

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Section: Profesionalismeunclassified

The Effect of Auditor's Competency, Professionalism and Experience on Materiality Level Considerations

Hilmi

Novita²

2021

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Pengaruh Etika Profesi, Kompetensi dan Integritas Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Kota Medan)

Fau

Siagian

Sitepu

2021

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The auditor is a party that has an important role in auditing financial statements which is used as a benchmark in decision making in an entity. An auditor should be able to uphold his professional ethics and have the competence to be able to do his job. Not only that, because it is in the thick of the interests of various parties, the auditor must have the integrity to be able to state the findings by the actual circumstances. This study aims to determine how Professional Ethics, Competence, and Auditor Integrity affect Audit Quality. The data in this research were obtained through distributing questionnaires and using a sample of 94 auditors who work at 22 public accounting firms in Medan. The research was carried out by obtaining data through a survey using a Likert scale as a benchmark and processing through SPSS. The sample is determined by the probability sampling method and the research model uses the T and F test or also known as multiple liner analysis. Besides, this study also uses classic assumption tests, multicollinearity, and heteroscedasticity to see how competence, integrity, and professional ethics affect audit quality. This study obtained results indicating that, simultaneously and partially, integrity and professional ethics affect audit quality. Meanwhile, competence does not affect significantly and partially but affects simultaneously

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PENGARUH FAKTOR-FAKTOR PROFESIONALISME AUDITOR dan ETIKA PROFESI TERHADAP TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN

Abstract: AuditProfesionalisme juga menjadi syarat utama bagi seseorang yang ingin menjadi seorang auditor eksternal.

Cited by 2 publications

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The Effect of Auditor's Competency, Professionalism and Experience on Materiality Level Considerations

The Effect of Auditor's Competency, Professionalism and Experience on Materiality Level Considerations

Pengaruh Etika Profesi, Kompetensi dan Integritas Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Kota Medan)

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