PENGARUH PROFESIONALISME, KOMPETENSI, PENGALAMAN AUDITOR SERTA ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru dan Batam)

Abstract

The purpose of this study is to examine the influence professionalism,
competence, and experience of auditor and professional ethics on the materiality
level judgment. The population of this study are auditors who worked on the
Public Accounting Firms (KAP) and listed on the Directory Indonesian Institute
of Certified Public Accountants (IAPI) 2018 in Pekanbaru and Batam. The
samples of the study are all firms were selected by purposive sampling method.
Based on the criteria, 45 auditor’s who worked on 14 KAP were chosen as the
samples of this study. This study used multiple linear regression analysis to test
whether the independent variables affect the dependent variable. Data analysis
for hypothesis test was done with Statistical Package for the Social Sciences
(SPSS) ver. 24. Results of regression testing (t-test) showed that the
professionalism, competence, experience of auditor, and professional ethics
respectively have a significant effect on the materiality level judgment on Public
Accounting Firm (KAP) in Pekanbaru and Batam. The result of Adjusted R
Square (R2) of 0,781 gives the sense that the rate of 78,1% materiality
considerations can be explained by the professionalism, competence, experience
of auditor and professional ethics while 21,9% can be explained by other
variables.
Keywords : Professionalism, Competence, Experience, Professional Ethics and
Materiality level Judgment