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Research Paper | Accounting | Indonesia | Volume 7 Issue 10, October 2018

Impact of Knowledge and Professional Ethics for Material Considerations with Experience as their Conjunction Variable

Septian Yudha Kusuma | Hani Krisnawati | Amin Kuncoro

Abstract: This study aims to prove and analyze profiles that can improve the material with experience as a conjunction variable. The research method used a descriptive correlative research with the source of distributing questionnaires to the selected sample of the auditor who works Central Java Public Accountant Office. The sampling technique used purposive sampling technique so that there are 100 respondents selected. Data analysis techniques using SEM test with the results of knowledge contribute to improved material consideration. Professional ethics is also able to contribute to material considerations and experience capable of being a conjunction variable between knowledge and professional ethics.

Keywords: knowledge, professional ethics, experience and material considerations

Edition: Volume 7 Issue 10, October 2018,

Pages: 1207 - 1212