IMPLEMENTATION OF AUDITOR PROFESSIONALISM AND INDEPENDENCE TO MATERIALITY LEVELS

Suhayati, Ely and Silvia, Mega IMPLEMENTATION OF AUDITOR PROFESSIONALISM AND INDEPENDENCE TO MATERIALITY LEVELS. JURNAL RISET AKUNTANSI, 14 (2). pp. 148-158. ISSN 20860447, 26555484

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Official URL: https://ojs.unikom.ac.id/index.php/jira/article/vi...

Abstract

The purpose of this study is to determine how professionalism and independence’s auditor affect the level of materiality at 9 Public Accounting Firms in Bandung. This study used descriptive and verification methods using multiple linear regression analysis. The results of this study show that auditor’s professionalism has a strong effect on the materiality level, while independence has a moderate effect on the materiality level. The conclusion is the higher professionalism and independence of an auditor, the better materiality determining considerations.

Item Type:	Article
Subjects:	Jurnal Tercetak
Divisions:	Universitas Komputer Indonesia
Depositing User:	Dr. Ely Suhayati
Date Deposited:	03 Jul 2023 01:41
Last Modified:	03 Jul 2023 01:41
URI:	http://repository.unikom.ac.id/id/eprint/70236

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