Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Akuntan Publik  

Oleh:

Herawaty, Arleen ; Susanto, Yulius Kurnia

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 13 no. 2 (Dec. 2009), page 211-220.
Topik: Professionalism; Auditor's knowledge for errors; Professional ethics and public accountants'judgment of materiality level

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The defence trusting from client and user of financial statement, public accountant strives to have adequacy compotent. The compotent are professionalism, auditor's knowledge for errors and public accountants' judgement of materiality level. The aim of this study was to get emperical evidence about the effect of professionalism, auditor's knowledge for errors and professional ethics on public accountants' judgement of materiality level in the auditing process of financial statements. Data were analyzed using multiple regression analysis. The result of this study showed that professionalism, auditor's knowledge for errors and professional ethics have significant and positive influence to public accountants' judgment of materiality level in auditing process of financial statements.

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