Utomo, St. Dwiarso and Setyowati, Lilis (2011) PENGARUH PROFESIONALISME AUDITOR TERHADAP PERTIMBANGAN TIGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN. Media Informasi dan Teknologi Informasi, 17 (1).
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Abstract
This research objective is to examine empiricaly the influence of professionalism of auditor on level of materiality in course of financial statement audit. Professionalism of auditor which estimate can influence level of materiality is devotion of at profession, social obligation, independence, belief of at profession, and relation with humanity of friend profession. Data is selected using purposive sampling. A total of 53 public accountants to be sampled. This study result partial testing result obtained that 2 from 5 factors consistent influential significant to level of materiality is belief of at profession and relation with humanity of friend profession, social obligation, and independence not influential significant to level of materiality. The result of this research shows that of all independent variables are level ofprofesionalism together have a significant influence on the level of materiality in course of financial statement audit.
| Item Type: | Article |
|---|---|
| Subjects: | Ilmu Sosial > HB Economic Theory Semantik 2013 > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis |
| Depositing User: | Mr Imanuel Harkespan |
| Date Deposited: | 04 Oct 2013 14:29 |
| Last Modified: | 28 Oct 2013 19:04 |
| URI: | http://eprints.dinus.ac.id/id/eprint/2096 |
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