PENGARUH PROFESIONALISME AUDITOR, ETIKA PROFESI, PENGALAMAN AUDITOR, DAN INDEPENDENSI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI MEDAN)

Siringo Ringo, Erini (2014) PENGARUH PROFESIONALISME AUDITOR, ETIKA PROFESI, PENGALAMAN AUDITOR, DAN INDEPENDENSI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI MEDAN). Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang dibahas dalam penelitian ini adalah apakah profesionalisme Auditor, Etika Profesi, Pengalaman Auditor berpengaruh terhadap Pertimbangan Tingkat Materialitas pada Kantor Akuntan Publik di Medan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh antara variabel independen yaitu, Profesionalisme Auditor, Etika Profesi, Pengalaman Auditor dan Independensi Auditor terhadap variabel dependen yaitu Pertimbangan Tingkat Materialitas.Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Medan. Sampel penelitian ini yaitu 40 auditor yang terdapat pada 8 KAP. Pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data primer, dengan cara menyebarkan kuesioner. Metode yang digunakan dalam penelitian ini adalah model regresi berganda dengan menggunakan uji t dan uji F.Hasil yang diperoleh dari analisis data dengan taraf signifikansi 5% menunjukkan bahwa probabilitas signifikansi Profesionalisme Auditor (0,020 < 0,05), Etika Profesi (0,818 > 0,05), Pengalaman Auditor (0,448 > 0,05), dan Independensi Auditor (0,075 > 0,05). Sedangkan secara simultan diperoleh probabilitasnya (0,000 < 0,05).Dapat disimpulkan bahwa secara parsial yang berpengaruh hanya Profesionalisme Auditor, sedangkan variabel lainnya tidak berpengaruh. Namun, secara simultan terdapat pengaruh antara Profesionalisme Auditor, Etika Profesi, pengalaman Auditor, dan Independensi Auditor terhadap Pertimbangan Tingkat Materialitas pada Kantor Akuntan Publik di Medan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHabibi Z, M.Ridha197908102005011001
Call Number: 657.45 Sir p
Keywords: Pertimbangan Tingkat Materialitas; Profesionalisme Auditor; Etika Profesi; Pengalaman Auditor; Independensi Auditor
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Farida Hanum
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14194

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