Babulu, Natalia Lily (2014) PENGARUH PROFESIONALISME TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN (Studi Empiris Pada KAP Surakarta Dan Yogyakarta). Skripsi thesis, Universitas Setia Budi Surakarta.
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Abstract
Considerations in determining the level of materiality of an auditor should be guided to have an attitude of professionalism. This study tried to find out devotion to the profession, social obligations, self-reliance, confidence in the profession and professional relationships with other considerations can affect the level of materiality in the examination of the financial statements. This study used quantitative research methods that examine the causality between devotion to the profession, social obligations, kamndirian, confidence in the profession, relationships with other professions to considerations of materiality level. Place in this study is in KAP Surakarta and Yogyakarta. The size of the sample was 50 respondents. Hypothesis testing using multiple regression analysis and used to inform the research interview method. The results of processing the data, it is concluded as follows: There was no effect on the profession of devotion to the level of materiality considerations dala examination of the financial statements. There is the influence of social obligation to the level of materiality considerations. There is no consideration of the effect of independence on the level of materiality. There is no confidence in the profession to influence the level of materiality considerations. There was no effect on the relationship with other professions consideration the materiality level. Keywords: In the Service Professions, Social Responsibility, Independence, Confidence In Profession, Relations With Fellow Professionals.
Item Type: | Thesis (Skripsi) |
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Uncontrolled Keywords: | In the Service Professions, Social Responsibility, Independence, Confidence In Profession, Relations With Fellow Professionals. |
Subjects: | B Philosophy. Psychology. Religion > B Philosophy (General) H Social Sciences > HB Economic Theory |
Divisions: | Fakultas Ekonomi > Prodi S1 Manajemen |
Depositing User: | magdalena kartika ningsih |
Date Deposited: | 21 Feb 2020 01:50 |
Last Modified: | 21 Feb 2020 01:50 |
URI: | http://repo.setiabudi.ac.id/id/eprint/2717 |
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