Pengaruh Pengalaman Auditor dan Etika Profesi terhadap Pertimbangan Tingkat Materialitas (Studi Kasus Pada Kantor Akuntan Publik di Kota Bandung).

!

"

#

$

$

%
& '(

"

)*'(

+
)*-(

-( !


, ,,+
, ,,'

!

"

.(

/

"
+

, ,,,

0

&


"

!

+

viii

Universitas Kristen Maranatha

3
&
8

+.
8

8


+ @
8 +

7

-

%

8

+
&
+/

*

-

8

!&!!$B $ ,
.
(

!&!! B

.
8
)
8

A
)

&

A$

8
&

,

8

3
.

)

&

!&!!!+

3

-

&,

8


ix

&)

Universitas Kristen Maranatha

/
/-C-)-2 06 6C ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
/-C-)-2 ,2?, -/-2++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ ++
6 -.

, 21-.--2 ,- C -2

, 21-.--2 6%C

-

C-


++++++++++++++++++++++++++++++++++++++++++++++++++ +

-2 ,2,C . -2 ++++++++++++++++++++++++++++++++++++ + 7

-.- ,2?-2.- +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ ++7
"#1

"2

7

-% . - ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ + D
-'.-

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ ++D

-'.- ?-)%- +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ +D 7
-'.- .-%,C +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ +D7
-'.- C-)


%-%

-2++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ +D7

,2 -/6C6-2+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
+ C

%

+$

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
)

+( .

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++:
+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++:

+: ) 8


+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++#

+#

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++#

%-%
-0 -2
,2?,)%-2?-2 /
$+

6 .- -&
, -2? ,)
-2
-2
., EEEE++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ <
++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

$+ +


"

$+ +$ 0

-

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ !

x

Universitas Kristen Maranatha

$+ +( %

-

$+ +(+

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ :

8 -

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ :

$+ +(+$

%

$+ +(+(
$+ +: )

-

-

+++++++++++++++++++++++++++++++++++++++++++++++++++ #

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ #

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ ;

$+ +:+ )
)

.
+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ =

$+ +:+$ )
3
$+ +#

-

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ $$

$+ +#+ 0

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ $(

$+ +; ,

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ $:

$+ +;+

8

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ $;

$+ +;+$

,

$+ +;+(

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ $<
.

,

8

++++++++++++ $=

$+ +;+:

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ $"

$+ +;+#

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ (!

$+ +;+; .
$+ +<

%-%

)
+++++++++++++++++++++++++++++++++++++++++++ $!

0 *
-

-

++++++++++++++++++++++++++++++++++++ ("

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ :

$+$

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ :(

$+(

7

),.

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ ::

, ,2,C . -2 +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ :<

(+

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ :<

(+$ )
(+$+ 0

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ :<
++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ :=

xi

Universitas Kristen Maranatha

(+$+$

+++++++++++++++++++++++++++++++++++++++++++++++++++ :=
(+$+$+

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ :=

(+$+$+$

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ :"

(+$+(

@

(+( )

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ :"
+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ #

(+(+ .
(+: .

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ #$
-

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ #(

(+#

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ #;
(+#+ 6 @

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ #;

(+#+$ 6

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ #<

(+#+( 6

?

(+#+:

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ #=

.

(+#+#

8

8

++++++++++++++++++++++++++++++++++++++++++++++++++++++ #"

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ ;!

%-% @ /- C ,2,C . -2 -2 ,)%-/- -2+++++++++++++++++++++++++++++++++++++++++ ;
:+ + /

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ ;

:+ + ?

6

:+ +$

++++++++++++++++++++++++++++++++++++++++++++++++++++++ ;

0 *

+++++++++++++++++++++++++++++++++++++++++++++++++++++ ;$

:+ +$+
:+ +$+$ ,
:+ +$+(
:+$ /
:+$+ /

8

+++++++++++++++++++++++++++++++++++++++++++++++++++++++ ;$

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ ;:
.

)

+++++++++++++++++++++++++++++++++ ;;

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ ;=
6 @

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ ;=

xii

Universitas Kristen Maranatha

:+$+ + 6 @

.

:+$+$ /

6

)

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

?, @ '

'

%

'
"

#'

,

>

&

Universitas Kristen Maranatha

2

< ++

@

,

7

!,

)
?

'

?

?

;

! !)
3
(
++ $ 9$ /
%
%
%
($

# " /
3 (

%&&

(
(

=

>

$;

%&&
+

>

/ /
/
# /

/

'
4

B

'

,
0

!

#

0

' -

'

' <

!

'

(
#,=

,

!
%
(@

/

&

71

!

( '

9

*
#

%&1&

0 % 8 - /"

'
>

%& %

=#

(

0

. ($
/

0

(

''

(!

/
= '

<
'

'

.
,'

*

,


'
C??? ,' *

%&&2
'

=
,

(

$
'

?

%&&
> % (' ' /

'( $

?

' & '
$6

/ ;
,

'

0

,

-

B
= ' /

'

9 (

;

7

(( /

0 5

'

&

*

'

($

,

! /

$

@
&

7 >

1 /

'+

'

(!

'
* @

A %&%
&

' . ($
4/

! /

"

' " %&

(

-

% '
- 6

4/

'

) /
7>

9
D

7 10 &

Universitas Kristen Maranatha

Dokumen yang terkait

Pengaruh Profesionalisme Auditor, Etika Profesi, Motivasi dan Pengalaman Auditor terhadap Pertimbangan Tingkat Materialitas (Studi Empiris pada Kantor Akuntan Publik di Medan)

8 63 121

PENGARUH PROFESIONALISME AUDITOR, ETIKA PROFESI, PENGALAMAN AUDITOR, DAN INDEPENDENSI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI MEDAN).

1 6 26

PENGARUH PENGALAMAN AUDITOR DAN ETIKA PROFESI TERHADAP PENYELESAIAN DILEMA ETIKA : Studi Pada Auditor di Kantor Akuntan Publik di Kota Bandung.

3 22 37

PENGARUH PROFESIONALISME DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS :Studi Empiris Pada Auditor di Kota Bandung.

0 2 56

Pengaruh Profesionalism Auditor dan Etika Profesi terhadap Pertimbangan Tingkat Materialitas (Studi Empiris pada Kantor Akuntan Publik (KAP) di Kota Bandung.

1 7 32

Pengaruh Pengalaman Auditor terhadap Pertimbangan Tingkat Materialitas: Studi Empirik pada Kantor Akuntan Publik di Bandung.

0 1 18

Pengaruh Profesionalisme Auditor, Etika Profesi dan Pengalaman Auditor terhadap Pertimbangan Tingkat Materialitas.

0 1 29

PENGARUH PROFESIONALISME, ETIKA PROFESI DAN PENGALAMAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (STUDI PADA KANTOR AKUNTAN PUBLIK SE- JAWA TENGAH)

0 0 13

Pengaruh Profesionalisme Auditor, Etika Profesi, Motivasi dan Pengalaman Auditor terhadap Pertimbangan Tingkat Materialitas (Studi Empiris pada Kantor Akuntan Publik di Medan)

0 0 27

Pengaruh Profesionalisme Auditor, Etika Profesi, Motivasi dan Pengalaman Auditor terhadap Pertimbangan Tingkat Materialitas (Studi Empiris pada Kantor Akuntan Publik di Medan)

0 0 12