PENGARUH PROFESIONALITAS, KETAATAN PADA KODE ETIK, DAN PENGALAMAN AUDITOR TERHADAP PENENTUAN TINGKAT MATERIALITAS

Robinson, Robinson (2014) PENGARUH PROFESIONALITAS, KETAATAN PADA KODE ETIK, DAN PENGALAMAN AUDITOR TERHADAP PENENTUAN TINGKAT MATERIALITAS. In: Membangun Ekonomi Negeri dan Daerah, 26-27 November 2013, Lhokseumawe, Banda Aceh.

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Abstract

The purpose of this research is the first, provide empirical evidence o f the influence of professionalism auditor against consideration the level of materiality, adherence to a code of ethics to the level of materiality considerations, the level of experience of the auditor's consideration of materiality, and provide empirical evidence of the influence of auditor professionalism, adherence to a code of ethics, and experience of the auditor on consideration of materiality levels.The results showed that: 1) Professionalism Auditor (X1) had no significant effect on the Consideration of Materiality level, which is indicated by a significance value of 0.154; 2) Adherence to the Code of Ethics (X2) has a significant influence on consideration Materiality level, which indicated by a significance value of 0.008; 3) experience Auditor (X3) have no significant influence on consideration Materiality level, indicated by a significance value of 0.819, and 4) Auditor professionalism, adherence to the Code of Ethics and Auditor experience together has influence consideration of Materiality significant level, which is indicated by the significant value of 0.000.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 021 Nanik Rahmawati
Date Deposited: 01 Apr 2014 11:03
Last Modified: 01 Apr 2014 11:03
URI: http://repository.unib.ac.id/id/eprint/7060

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