PENGARUH PROFESIONALISME DAN PENGALAMAN KERJA AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AUDIT LAPORAN KEUANGAN PADA BADAN PEMERIKSA KEUANGAN (BPK) RI PERWAKILAN SUMATERA SELATAN

UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) PENGARUH PROFESIONALISME DAN PENGALAMAN KERJA AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AUDIT LAPORAN KEUANGAN PADA BADAN PEMERIKSA KEUANGAN (BPK) RI PERWAKILAN SUMATERA SELATAN. PENGARUH PROFESIONALISME DAN PENGALAMAN KERJA AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AUDIT LAPORAN KEUANGAN PADA BADAN PEMERIKSA KEUANGAN (BPK) RI PERWAKILAN SUMATERA SELATAN.

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Abstract

Independent auditor is the auditor of professionals who provide services to the general public, especially in the field of audit of financial statements made by his client. The sample in this study are all auditors who worked at the Supreme Audit Agency (BPK) RI representative of South Sumatra. Analysis shows that there are partial effect on work experience and professionalism dimensions, namely independence, while the dimensions of Dedication to the Profession, Social Responsibility, Confidence In Profession, Relationship fellow profession is not partial effect. Simultaneous entire independent variables namely Dedication to the Profession, Social Responsibility, independence, Confidence In Profession, Relationship fellow profession, and Work Experience Materiality level considerations influence the Audit of Financial Statements.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Mr Edi Surya Negara
Date Deposited: 27 Jun 2022 04:09
Last Modified: 27 Jun 2022 04:09
URI: http://eprints.binadarma.ac.id/id/eprint/16221

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