Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, Etika Profesi Dan Pengalaman Auditor Terhadap Pertimbangan Tingkat Materialitas

Abstract

This research aimed to analyze the influence of professionalism, knowledge to

detect error, professional ethics and auditor experience to consideration of materiality levels . Population this research is all of auditor who work in the office accountant public (OAP) in Yogyakarta. Total respondents from the research amounted 45 auditors. The statistical tool who used to test the hypothesis is individual parameter test with SPSS Statistics v23. The analysis shows that the professionalism of auditors , the knowledge to detect error and auditor's experience had a positive effect on consideration of materiality levels. While the professional ethics has no significant effect against consideration of materiality level.