Pengaruh Profesionalisme, Kompetensi, Etika Profesi, dan Pengalaman Auditor pada Tingkat Pertimbangan Materialitas (Studi Empiris pada Kantor Akuntan Publik di Kota Medan)

Abstract

This study aims to: (1) Know the effect of professionalism on materiality level considerations; (2) Know the effect of competence on materiality level considerations; (3) Know the effect of professional ethics on materiality level considerations; (3) Know the effect of work experience on materiality level considerations; (4) Know the effect of professionalism, professional ethics and work experience on materiality level considerations. In this study the authors took an associative approach, the data source was primary data. Data collection was carried out by the survey method by distributing questionnaires to auditors who worked at the Public Accounting Firm in Medan City. The sampling technique used in this research is incidental sampling which determines the sample based on non probability sampling. The data analysis techniques used in this research are Descriptive Statistics, Multiple Linear Regression Test, Hypothesis Test, and Determination Coefficient Test. The results showed that partially professionalism and auditor experience affect the consideration of the materiality level, while competence and professional ethics have no effect on the consideration of the materiality level. The results of the study simultaneously state that professionalism, competence, professional ethics and auditor experience have an effect on materiality level considerations.