Skripsi
PENGARUH PROFESIONALISME, KOMPETENSI, DAN ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN MATERIALITAS DALAM PEMBERIAN OPINI AUDITOR
This study aims to determine the influence of professionalism, competence, and professional ethics on materiality considerations. This study was conducted by quantitative methods. The population was a Public Accounting Firm in the Southern Part of Sumatra. The samples were 51 people who worked as auditors at the Public Accounting Firm in the Southern Part of Sumatra. The data used in this research were primary data in the form of questionnaires. The data obtained was processed by SmartPLS 3 software. The test was divided into 2 parts, outer model analysis and inner model analysis. The results showed that professionalism and competence had a positive but insignificant effect, while professional ethics had a positive and significant effect. Keywords: Professionalism, Competence, Professional Ethics, and Materiality.
Inventory Code | Barcode | Call Number | Location | Status |
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2207003647 | T78775 | T787752022 | Central Library (Referens) | Available |
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