PENGARUH INDEPENDENSI, AKUNTABILITAS DAN PROFESIONALISME AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS

  • Elva Aditya Sutopo Universitas Sarjanawiyata Tamansiswa
  • Teguh Erawati Universitas Sarjanawiyata Tamansiswa

Abstract

The purpose of this study is to determine the influence of independence, accountability and professionalism to the consideration of the level of materiality in BPKP DIY Representative partially and simultaneously. The data used in this study is the primary data obtained from the dissemination of questionnaires to reponden with 5 points linkert scale. Population in this research is auditor working at BPKP Representative of DIY, with sampling technique use purposive sampling consist of 56 auditor. The analysis used in this research is multiple linear regression analysis with SPSS program version 16.0. The results show that independence, accountability and professionalism affect the consideration of the level of materiality.


 

Published
2019-01-17
How to Cite
SUTOPO, Elva Aditya; ERAWATI, Teguh. PENGARUH INDEPENDENSI, AKUNTABILITAS DAN PROFESIONALISME AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 243 - 252, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/718>. Date accessed: 20 feb. 2019.