对财务报表绩效评估的重要性有影响的因素

G. Febriyanti
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引用次数: 0

摘要

本研究的目的是实证检验审计师独立性、专业性、审计师经验、审计结构、审计质量和审计风险是否部分或同时影响审计财务报表的重要性确定。检验假设的研究方法采用简单的回归分析,部分考察了审计师独立性、专业性、审计师经验、审计结构、审计质量和审计风险对审计财务报表重要性确定的影响。多元回归分析同时考察了独立性、专业性、审计经验、审计结构、审计质量和审计风险对审计财务报表重要性确定的影响。结果表明,部分独立性、职业化、审计经验对审计财务报表的重要性确定没有影响。审计经验、审计结构、审计质量和审计风险对审计财务报表重要性确定的部分影响。同时,审计独立性、审计专业性、审计经验、审计结构、审计质量和审计风险对审计财务报表重要性确定的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Faktor-Faktor yang Berpengaruh terhadap Penentuan Materialitas dalam Audit Laporan Keuangan
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.
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