PENGARUH PROFESIONALISME DAN PENGETAHUAN AUDITOR DALAM MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA KANTOR AKUNTAN PUBLIK DI KOTA MAKASSAR
| Main Authors: | Sufiati, Sufiati, Utama, Muhammad Fadly Putra |
|---|---|
| Format: | Article info application/pdf |
| Bahasa: | eng |
| Terbitan: |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING)
, 2021
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| Online Access: |
https://journal.inspiring.or.id/cjba/article/view/6 https://journal.inspiring.or.id/cjba/article/view/6/3 |
| ctrlnum |
article-6 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<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 DAN PENGETAHUAN AUDITOR DALAM MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA KANTOR AKUNTAN PUBLIK DI KOTA MAKASSAR</title><creator>Sufiati, Sufiati</creator><creator>Utama, Muhammad Fadly Putra</creator><description lang="en-US">Purpose – Examine the effect of Auditor Professionalism and Auditor Knowledge to Detect Errors on Materiality Level Considerations in Public Accounting Firms in Makassar City.
Design/methodology/approach – Multiple regression techniques.
Findings – Auditor professionalism has a positive and significant effect on the Consideration of Materiality Levels. The Auditor's Knowledge to Detect Errors does not have a significant effect on the Consideration of Materiality Levels.
Originality – Primary data obtained from of 34 auditors Public Accounting Firms in Makassar City.
Keywords: Auditor Professionalism, Auditor Knowledge to Detect Errors, Consideration of Materiality Level
Paper Type Research Result</description><publisher lang="en-US">Institut Transparansi dan Akuntabilitas Publik (INSPIRING)</publisher><date>2021-05-07</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://journal.inspiring.or.id/cjba/article/view/6</identifier><identifier>10.58792/cjba.v1i1.6</identifier><source lang="en-US">Contemporary Journal on Business and Accounting; Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA); 42-57</source><source>2776-8996</source><source>2777-0877</source><source>10.58792/cjba.v1i1</source><language>eng</language><relation>https://journal.inspiring.or.id/cjba/article/view/6/3</relation><rights lang="en-US">Copyright (c) 2021 Contemporary Journal on Business and Accounting</rights><recordID>article-6</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File |
| author |
Sufiati, Sufiati Utama, Muhammad Fadly Putra |
| title |
PENGARUH PROFESIONALISME DAN PENGETAHUAN AUDITOR DALAM MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA KANTOR AKUNTAN PUBLIK DI KOTA MAKASSAR |
| publisher |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| publishDate |
2021 |
| url |
https://journal.inspiring.or.id/cjba/article/view/6 https://journal.inspiring.or.id/cjba/article/view/6/3 |
| contents |
Purpose – Examine the effect of Auditor Professionalism and Auditor Knowledge to Detect Errors on Materiality Level Considerations in Public Accounting Firms in Makassar City.
Design/methodology/approach – Multiple regression techniques.
Findings – Auditor professionalism has a positive and significant effect on the Consideration of Materiality Levels. The Auditor's Knowledge to Detect Errors does not have a significant effect on the Consideration of Materiality Levels.
Originality – Primary data obtained from of 34 auditors Public Accounting Firms in Makassar City.
Keywords: Auditor Professionalism, Auditor Knowledge to Detect Errors, Consideration of Materiality Level
Paper Type Research Result |
| id |
IOS19745.article-6 |
| institution |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| institution_id |
10433 |
| institution_type |
library:public library |
| library |
Contemporary Journal on Business and Accounting |
| library_id |
7754 |
| collection |
Contemporary Journal on Business and Accounting (CjBA) |
| repository_id |
19745 |
| subject_area |
Accounting_Finance Accounting_Auditing TAX Auditing |
| city |
KOTA MAKASSAR |
| province |
SULAWESI SELATAN |
| repoId |
IOS19745 |
| first_indexed |
2024-06-13T04:01:50Z |
| last_indexed |
2024-06-13T04:01:50Z |
| recordtype |
dc |
| _version_ |
1801717580503711744 |
| score |
9.9049015 |