KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Profesionalisme Auditor, Independensi dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Akuntan Publik

Rony Polindo (Institut Teknologi dan Bisnis Kalbis)
Agus Munandar (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
01 Dec 2022

Abstract

This study aims to demonstrate empirically and analyze the influence of the professional auditors, independent and professional ethics on the material considerations of public accountants. Sample from the study included auditors who worked in Central Jakarta, Southern Jakarta and several office of Big Four public accountant, and then the student of the sample using the simple random sampling technique led to 70 auditor of 38 public accountant. This study uses the help of SPSS programs 25 and Microsoft Office Excel in processing information that eventualy leads to accounting. The method used by the study is regression tests, F test and T tests. The results of this study are the professionalism auditors, independent and professional ethics of the profession affect consideration of materiality.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...