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
"
#
$
$
%
& '(
"
)*'(
+
)*-(
-( !
, ,,+
, ,,'
!
"
.(
/
"
+
, ,,,
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