Pengaruh Persepsi Indpendensi, Skeptisme Profesional, Professional Judgment, Etika Profesi serta Pengalaman Auditor terhadap Persepsi Judgment Materialitas (Materiality Judgment) dalam Audit Laporan Keuangan
Abstract
This research aimed to get an empirical proof about the influence of auditor
independence, professional scepticism, professional judgment, professional ethics
and auditor perception experience on materiality judgment of financial statements
auditing. This research is causal research with quantitative approach and use
questionnaire as the instrument research process. Sampling of this research are
auditors who work in that public acconting firm. It which exist in Indonesian
Public of Accountant Union in Central Java and Special Region of Yogyakarta
with random sampling technique. Data analized use multiple regression method
of SPSS for windows verssion 16.0. In data quality test, there 8 questions are
invalid and auditor experience variable is not reliable. The result of variable test
are (1) independent perception has positive significant effect on judgment
materiality in auditing of financial statements, (2) professional scepticism has
positive significant effect on judgment materiality in auditing of financial
statements, (3) professional judgment has no significant effect on judgment
materiality in auditing of financial statements, (4) professional ethics has negative
significant effect on judgment materiality in auditing of financial statements, (5)
auditor perception experience has unreliable.
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