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

Abstract

This study aims to reexamine the effect of auditor professionalism, professional ethics, experience and auditor independence variables on consideration of the level of maternity. The population and sample in this study were all public accounting firms in Bali with 91 auditors. The data analysis technique used is multiple linear regression analysis. The results showed that the auditor professionalism variable had a positive effect on the consideration of materiality level. However, the variables of professional ethics, auditor experience and independence do not affect the consideration of the level of materiality.