Open AccessFaktor-Faktor yang Berpengaruh terhadap Penentuan Materialitas dalam Audit Laporan Keuangan
Author(s) -
Galuh Artika Febriyanti
Publication year - 2018
Publication title -
journal of islamic accounting and tax
Language(s) - English
Resource type - Journals
eISSN - 2621-5063
pISSN - 2620-9144
DOI - 10.30587/jiatax.v2i1.970
Subject(s) - materiality (auditing) , auditor independence , audit , accounting , audit evidence , quality audit , audit risk , joint audit , audit plan , business , chief audit executive , auditor's report , external auditor , information technology audit , walk through test , internal audit , philosophy , aesthetics
The aim of this research to examine empirically whether independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk partially dan simultaneously influence towards materiality determination on audit financial statements. Research method used to examine hypotheses uses simple regression analysis to partially examine the effect of independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk towards materiality determination on audit financial statements. Multiple regression analysis also used to examine simultaneously the effect of independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk towards materiality determination on audit financial statements. The results showed partially independence auditor, professionalism, auditor’s experience has not effect towards materiality determination on audit financial statements. The results also showed partially auditor’s experience, audit structure, audit quality, and audit risk effect towards materiality determination on audit financial statements. Simultaneously examination showed independence auditor, professionalism, auditor’s experience, audit structure, audit quality, and audit risk affect towards materiality determination on audit financial statements.