Pengaruh Profesionalisme dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Dalam laporan Keuangan

Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Pub Date : 2021-12-15 DOI:10.28932/jafta.v3i2.3929

Heryani Siti Nudyah

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Abstract

ABSTRACT This study aims to determine how the influence of professionalism and professional ethics on the consideration of the level of materiality in financial statements in public accounting firms, especially in the provinces of Yogyakarta and Central Java. This research is a survey research conducted on auditors who work in public accounting firms with a sampling technique by distributing questionnaires both in person and online. The number of questionnaires processed was 40 questionnaires, with details of 20 questionnaires from google form and 20 questionnaires from questionnaires. Data were analyzed using multiple linear regression analysis. The data used in this study used primary data obtained from the questionnaire method given directly to the auditors of public accounting firms in Yogyakarta and also Central Java, namely Surakarta and Semarang. The results of the study show that Professionalism and Professional Ethics affect the consideration of the level of materiality in the financial statements Keywords: professionalism, professional ethics, materiality level considerations

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职业精神和职业道德对财务报表中唯物主义水平考虑的影响

本研究旨在确定专业精神和职业道德对会计师事务所财务报表重要性水平的影响，特别是在日惹和中爪哇省。本研究是对在公共会计师事务所工作的审计师进行的一项调查研究，采用抽样技术，通过亲自和在线分发问卷。处理的问卷数量为40份，其中谷歌表格20份，问卷20份。数据采用多元线性回归分析。本研究中使用的数据使用了直接给日惹和中爪哇，即泗水和三宝垄的会计师事务所审计师的问卷调查方法获得的主要数据。研究结果表明，专业精神和职业道德影响财务报表中重要性水平的考虑。关键词:专业精神，职业道德，重要性水平考虑

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Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)

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