PENGARUH PROFESSIONAL JUDGMENT AUDITOR DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK (KAP) SEMARANG)

ISTI, YUNI SARI (2018) PENGARUH PROFESSIONAL JUDGMENT AUDITOR DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK (KAP) SEMARANG). Skripsi thesis, Universitas Wahid Hasyim Semarang.

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Abstract

This study aims to test and prove empirically about the effect of Professional Judgment Auditor and Auditor Experience simultaneously and partially to Consideration of Materiality Level in Financial Statement Inspection. Data analysis was performed with multiple linear regression method using Microsoft Excel 2010 software and SPSS (Statistical Package Social Sciences) version 16. This study uses primary data obtained by distributing questionnaires to 10 Public Accounting Firm (KAP) in Semarang, Sampling is done by Simple Random Sampling, using a sample of 62 respondents.The results of this study indicate that the Professional Judgment Auditor has significant influence on Consideration Level of Materiality In Examination of Financial Statement While the Auditor Experience has no significant effect on Consideration of Materiality Level Consideration.

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