PROFESIONALISME AUDITOR, ETIKA PROFESI, DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS

Abstract

Materiality level consideration is a professional policy and is influenced by the auditor's perception of the financial statements. The level of financial materiality will not be the same depending on the size of the financial statements. The auditor must carefully consider the materiality assessment at the audit planning stage because an auditor must be able to determine the amount of rupiah materiality of a client's financial statements. This study aims to examine and re-analyze the influence of auditor professionalism, professional ethics, and auditor experience variables on the consideration of materiality level. The sample in this study was 53 auditors who worked at the Public Accounting Firm in Bali and had worked for more than one year as auditors. Determination of the sample using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results showed that the variables of auditor professionalism and professional ethics had a positive effect on the consideration of the level of materiality. The auditor's experience has no effect on materiality level considerations.