Pengaruh Persepsi Indpendensi, Skeptisme Profesional, Professional Judgment, Etika Profesi serta Pengalaman Auditor terhadap Persepsi Judgment Materialitas (Materiality Judgment) dalam Audit Laporan Keuangan

Abstract

This research aimed to get an empirical proof about the influence of auditor independence, professional scepticism, professional judgment, professional ethics and auditor perception experience on materiality judgment of financial statements auditing. This research is causal research with quantitative approach and use questionnaire as the instrument research process. Sampling of this research are auditors who work in that public acconting firm. It which exist in Indonesian Public of Accountant Union in Central Java and Special Region of Yogyakarta with random sampling technique. Data analized use multiple regression method of SPSS for windows verssion 16.0. In data quality test, there 8 questions are invalid and auditor experience variable is not reliable. The result of variable test are (1) independent perception has positive significant effect on judgment materiality in auditing of financial statements, (2) professional scepticism has positive significant effect on judgment materiality in auditing of financial statements, (3) professional judgment has no significant effect on judgment materiality in auditing of financial statements, (4) professional ethics has negative significant effect on judgment materiality in auditing of financial statements, (5) auditor perception experience has unreliable.