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All Journal EKONOMIS : Journal of Economics and Business Journal of Applied Management and Accounting Science (JAMAS) Journal of International Conference Proceedings JURNAL ECONOMINA Jurnal Indonesia Sosial Sains
RR. Maria Yulia Dwi Rengganis
Universitas Mahasaraswati Denpasar
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Journal : Journal of Applied Management and Accounting Science (JAMAS)

 1 
PENGARUH PROFESIONALISME PADA PERTIMBANGAN TINGKAT MATERIALITAS DENGAN ETIKA PROFESI DAN KREDIBILITAS KLIEN SEBAGAI PEMODERASI Luh Putri Mas Mirayani; RR. Maria Yulia Dwi Rengganis
Journal of Applied Management and Accounting Science Vol. 2 No. 2 (2021): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v2i2.34

Abstract

The aim purposes of this research to find empirical proof about the influence of profesionalism to materiality judegement and the influence of professional ethics and client credibility as moderating variables. Saturated sample method as the technique sampling. Data collection was done using questionnaires and dedicated to 86 auditors. Sample collections techniques use saturated samples. The number of respondents who filled out and returned the questionnaire in this study were 74 people. The analysis technique used in this study is Moderated Regression Analysis. The instruments have been examined for its validity and reliability. The model also has passed the classical assumptions of regression analysis. The result show that: (1) profesional ethics as moderating variable can’t moderate the inffluence of profesionalism to materiality judgement;and (2) credibility client as moderating variable can moderate the inffluence of profesionalism to materiality judgement.
Co-Authors A.A Sagung Istri Pramanaswari Anak Agung Sagung Istri Pramanaswari Ayu Anggya Agustina, Putu I Kadek Bagiana Luh Pande Eka Setiawati Luh Putri Mas Mirayani