PENGARUH PROFESIONALISME, ETIKA, INDEPENDENSI, PENGALAMAN DAN PENGETAHUAN MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Riau)
| Main Authors: | Balqis, Selvy De, Satriawan Surya, Raja Adri, Silfi, Alfiati |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
, 2018
|
| Online Access: |
http://jom.unri.ac.id/index.php/JOMFEKON/article/view/19579 http://jom.unri.ac.id/index.php/JOMFEKON/article/view/19579/18925 |
| ctrlnum |
article-19579 |
|---|---|
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH PROFESIONALISME, ETIKA, INDEPENDENSI, PENGALAMAN DAN PENGETAHUAN MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Riau)</title><creator>Balqis, Selvy De</creator><creator>Satriawan Surya, Raja Adri</creator><creator>Silfi, Alfiati</creator><description lang="en-US">This study aimed to identify and analyze the influence of Profesionalism, Ethic, Independency, Working Experiences, and Auditor’s Knowledge of Error on Judgement of Materiality Level. This research used primary data from questioner filled by functional auditors of Perwakilan BPKP Provinsi Riau. This study used random sampling method and used multiple linear regression as the analysis instrument, by using SPSS (Statistical Product and Service Solution) ver. 21 software. Four hypothesis shows there are influences beetween Profesionalism, Ethic, Independency, Working Experiences, and Auditor’s Knowledge of Error on Judgement on Materiality level. The influnce of Profesionalism, Ethic, Independency, Working Experiences, and Auditor’s Knowledge of Error are 45,6 %, while the remaining 54,4 % is influenced by other variables.Keywords : Materiality level, Profesionalism, Ethic and Independency</description><publisher lang="en-US">Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi</publisher><contributor lang="en-US"/><date>2018-04-13</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Other:</type><type>File:application/pdf</type><identifier>http://jom.unri.ac.id/index.php/JOMFEKON/article/view/19579</identifier><source lang="en-US">Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi; Vol 4, No 1 (2017): Wisuda Februari; 1-13</source><source>2355-6854</source><language>eng</language><relation>http://jom.unri.ac.id/index.php/JOMFEKON/article/view/19579/18925</relation><rights lang="en-US">Copyright (c) 2018 Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi</rights><recordID>article-19579</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other Other: File:application/pdf File Journal:eJournal |
| author |
Balqis, Selvy De Satriawan Surya, Raja Adri Silfi, Alfiati |
| title |
PENGARUH PROFESIONALISME, ETIKA, INDEPENDENSI, PENGALAMAN DAN PENGETAHUAN MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Riau) |
| publisher |
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi |
| publishDate |
2018 |
| url |
http://jom.unri.ac.id/index.php/JOMFEKON/article/view/19579 http://jom.unri.ac.id/index.php/JOMFEKON/article/view/19579/18925 |
| contents |
This study aimed to identify and analyze the influence of Profesionalism, Ethic, Independency, Working Experiences, and Auditor’s Knowledge of Error on Judgement of Materiality Level. This research used primary data from questioner filled by functional auditors of Perwakilan BPKP Provinsi Riau. This study used random sampling method and used multiple linear regression as the analysis instrument, by using SPSS (Statistical Product and Service Solution) ver. 21 software. Four hypothesis shows there are influences beetween Profesionalism, Ethic, Independency, Working Experiences, and Auditor’s Knowledge of Error on Judgement on Materiality level. The influnce of Profesionalism, Ethic, Independency, Working Experiences, and Auditor’s Knowledge of Error are 45,6 %, while the remaining 54,4 % is influenced by other variables.Keywords : Materiality level, Profesionalism, Ethic and Independency |
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IOS1764.article-19579 |
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Universitas Riau |
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68 |
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library:university library |
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Perpustakaan Universitas Riau |
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589 |
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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi |
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1764 |
| subject_area |
Ekonomi |
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KOTA PEKANBARU |
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RIAU |
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IOS1764 |
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2018-04-19T21:15:34Z |
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2018-05-09T20:58:38Z |
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1722688010637541376 |
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17.20348 |