Work

Pengaruh Profesionalisme Auditor Terhadap Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan

Year: 2022

Type: article

Abstract: This study aims to see and determine the effect of Auditor Professionalism on the Materiality Level in the Examination of Financial Statements. the method used by the author is quantitative. With 52 auditors as a sample of 6 accounting firms. The technique used in this study is the multicollinearity test technique, autocorrelation test, standard probability plot test, T-test, and F test. The survey results reveal a significant effect of Auditor Professionalism on the Materiality Level in the Examination of Financial Statements.

Source: JOURNAL SCIENTIFIC OF MANDALIKA (JSM)

DOI: 10.36312/10.36312/vol3iss11pp21-28

Authors: Rophinta Violyta, Lorina Siregar Sudjiman

Institution: Universitas Advent Indonesia

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4376566489

FWCI: 0.945

Cites: 4

Cited by: 14

Related to: 10