PENGARUH RISIKO AUDIT TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI BANDUNG UTARA)

Supardi, Deddy and Prastiwi, Ira Sari (2017) PENGARUH RISIKO AUDIT TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI BANDUNG UTARA). Jurnal Techno-Socio Ekonomika Universitas Sangga Buana YPKP, 10 (2). pp. 1-14. ISSN 1979-4835

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Abstract

The purpose of this research is to assess the risk of audit, determine the consideration of materiality levels, and to find out how the effect of it. The author takes the hypothesis that "Audit Risk has a positive effect on Materiality Level Considerations". The method used in this research is causal descriptive method. The results of this research, obtained tcount > ttable that is, 6.925> 2.913, then Ho is accepted if t table> tcount. And the value of correlation coefficient (R test) is 0.825 indicating that there is a very strong relationship between audit risk and consideration of materiality levels.

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