FAKTOR-FAKTOR YANG MEMPENGARUHI PERTIMBANGAN TINGKAT MATERIALITAS AUDIT

Authors

  • Nita Andriyani Fakultas Ekonomi dan Bisnis Universitas Muria Kudus
  • Dianing Ratna Wijayani Fakultas Ekonomi dan Bisnis Universitas Muria Kudus
  • Sri Mulyani Fakultas Ekonomi dan Bisnis Universitas Muria Kudus

DOI:

https://doi.org/10.26623/slsi.v18i4.2839

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh profesionalisme, etika profesi, pengalaman, dan sistem pengendalian internal klien terhadap pertimbangan tingkat materialitas audit. Penelitian ini mengambil sampel 96 auditor yang bekerja di KAP se-Jawa. Hasil penelitian memberi bukti empiris bahwa profesionalisme, etika profesi, dan sistem pengendalian internal klien berpengaruh positif terhadap pertimbangan tingkat materialitas audit, sedangkan pengalaman tidak berpengaruh terhadap pertimbangan tingkat materialitas audit.

 

Kata kunci: Profesionalisme, etika, pengalaman, pengendalian, dan materialitas.

Author Biographies

  • Nita Andriyani, Fakultas Ekonomi dan Bisnis Universitas Muria Kudus
    Universitas Muria Kudus
  • Dianing Ratna Wijayani, Fakultas Ekonomi dan Bisnis Universitas Muria Kudus
    Universitas Muria Kudus
  • Sri Mulyani, Fakultas Ekonomi dan Bisnis Universitas Muria Kudus
    Universitas Muria Kudus

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Published

2020-11-16

Issue

Vol. 18 No. 4 (2020): October

Section

Articles

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