Pengaruh Independensi, Etika Profesi, Pengalaman, Profesionalisme, dan Pengetahuan Auditor dalam Mendeteksi Kekeliruan terhadap Pertimbangan Tingkat Materialitas dalam Pemeriksaan Laporan Keuangan pada Auditor Bpk RI Perwakilan Gorontalo

Abstract

This research aims to determine the influence of Independence, Professional Ethics, Experience, Professionalism and Knowledge of Auditors in Detecting Errors on consideration of materiality levels in auditing financial statements for BPK RI auditors representing Gorontalo and West Sulawesi. This research has a population of 140 auditors. The sampling technique used is a saturated sample, so that all members of the population are used as research samples. The data analysis technique used is multiple linear regression analysis. The results of this research indicate that partially professional ethics and experience do not have a significant effect on the consideration of the level of materiality of the BPK RI auditors representing Gorontalo and West Sulawesi, while independence, professionalism and knowledge of detecting errors have a positive and significant effect on the consideration of the level of materiality in examining finances of the BPK auditors. RI Representative of Gorontalo and West Sulawesi. Simultaneously, the Auditor's Independence, Professional Ethics, Experience, Professionalism and Knowledge in Detecting Errors have a significant influence on the consideration of the level of materiality in examining financial reports for BPK RI auditors representing Gorontalo and West Sulawesi.