PENGARUH PROFESIONALISME DAN ETIKA PROFESI AKUNTAN PUBLIK TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN

JESUS, AUGUSTO DE (2009) PENGARUH PROFESIONALISME DAN ETIKA PROFESI AKUNTAN PUBLIK TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN. Masters thesis, STIESIA SURABAYA.

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Abstract

The purpose of this study was to test empirically the influence of professionalism and profession ethics for public accountants to the level of materiality considerations in the process of auditing the financial statements. Professionalism variables (independent) in this study represented by the jive dimensions are: (1). dedication to the profession, (2). social obligations, 3). Independence, (4). professional confidence, and (5). relationships with peers. Meanwhile, professional ethics is represented by jive dimensions: (1) personality, (2) professional competence, (3) responsibility, (4) implementation of codes of ethics, (5) interpretation and improvement of codes of ethics. Technique I Method Determination of the sample used in this research is non-probability sampling method is convenience sampling. Respondents in this study are based public accountant as a junior auditor, senior auditor, and supervisor. Sixteen (16) Public Accountant Office investigators obtained 84 respondents from 96 questionnaires distributed The data was collected by distributing questionnaires delivered by the researchers to the location of local KAP in surabaya city, as well as personally. Engineering Data Analysis is a Test of Hypothesis using multiple linear regression analysis. The results of research conducted by Rahmawati (1997), Hastuti et al (2003), Hendro et al (2006), Arleen eta/ (2008). This research also shows that by using the five dimensions of professionalism are: service to the profession, social obligations, independence, confidence .in the profession, and relationships with peers can influence a public accountant to consider in determining the materiality level. Consideration of the materiality level of professionalism are influenced by public accountants, consistent with previous research results. professional ethics for public accountants comprised of jive dimensions of personality, professional skills, responsibility, implementation of codes of ethics, interpretation and improvement of codes ethics. The results of this study indicate that the public Accounting Profession Ethics significantly affect the level of materiality considerations in the process of auditing the financial statements. Proved that the professional ethics of public accountants is consistent with the results of research conducted by Agoes (2004), Arleen et al (2008) which provides empirical evidence that higher public accountants code of ethics devotion the better consideration of the materiality level.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Professionalism, Ethics Profession public accountants, the materiality level considerations
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Postgraduate Program > Master Program in Accounting
Depositing User: Mrs. Kristina .
Date Deposited: 27 May 2017 01:43
Last Modified: 27 May 2017 01:43
URI: http://repository.stiesia.ac.id/id/eprint/1581

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