PENGARUH PROFESIONALISME, PENGALAMAN, ETIKA PROFESI, DAN KEMAMPUAN MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AUDIT

Abstract

This study aims to determine the effect of professionalism on the judgment of auditor materiality level, the influence of experience on the judgment of audit materiality level, the influence of professional ethics on the judgment of the audit level of materiality and the effect of detecting errors on the judgment of the materiality of the audit. The population used in this research data collection is public auditor in Yogyakarta. Sampling technique in this research is the selection of samples with judgment / purposive sampling, that is the type of sample selection is not random which information obtained by using certain consideration and generally tailored to the purpose or problem of research. Data analysis used multiple regression analysis. The result of this research proves that professionalism have positive effect on the auditor materiality level, experience has positive effect on audit materiality level, professional ethics have positive effect on auditor materiality level and ability to detect errors have positive effect on audit materiality level.