التفاصيل البيبلوغرافية
| العنوان: |
PENGARUH KOMPETENSI, PROFESIONALISME, INDEPENDENSI, PENGALAMAN AUDITOR, DAN TIPE KEPRIBADIAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS |
| المؤلفون: |
Sintha, Ni Kadek Sukariani, Rustiarini, Ni Wayan, Dewi, Ni Putu Shinta |
| المصدر: |
Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA); Vol. 4 No. 2 (2022): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA); 237-248 ; 2716-2710 |
| بيانات النشر: |
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar |
| سنة النشر: |
2022 |
| مصطلحات موضوعية: |
consideration of the level of materiality, competence, professionalism, independence, auditor experience, and personality |
| الوصف: |
To deal with the very rapid development of the business world, business actors are required to be more transparent in processing their business financial reports in order to avoid frauds that may or may have occurred. One of them is by way of an audit of the financial statements by an external auditor. A financial report that is audited by an independent auditor, the results of the examination will be more accurate. The auditor needs to consider the appropriate level of materiality in the examination of the company's financial statements so that the results obtained reach the maximum level in the examination of the report. This study aims to test and obtain empirical evidence of competence, professionalism, independence, additor experience, and the type of consideration of materiality levels in public accounting firms in Bali.The population of this research is the auditors who work at the Public Accounting Firm (KAP) in Bali which are listed in the IAPI Directory which are still active until 2020. The sample in this study was 70 respondents who were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results showed that competence, professionalism, and auditor experience had a positive effect on consideration of material level. Meanwhile, independence, and personality do not affect the materiality level considerations. |
| نوع الوثيقة: |
article in journal/newspaper |
| وصف الملف: |
application/pdf |
| اللغة: |
English |
| Relation: |
https://e-journal.unmas.ac.id/index.php/kharisma/article/view/4874/3790; https://e-journal.unmas.ac.id/index.php/kharisma/article/view/4874 |
| الاتاحة: |
https://e-journal.unmas.ac.id/index.php/kharisma/article/view/4874 |
| رقم الانضمام: |
edsbas.51793C07 |
| قاعدة البيانات: |
BASE |