Pengaruh Profesionalisme Auditor, Etika Profesi Dan Pengetahuan Auditor Dalam Mendeteksi Kekeliruan Terhadap Pertimbangan Tingkat Materialitas Dalam Audit Laporan Keuangan (Studi Empiris Pada Auditor BPK-RI Perwakilan Provinsi Riau)
Abstract: This study aimed to
examine: 1) Effect of the profesionalism of the auditor to the consideration of
materiality level in the audit of financial statements, 2) Effect of the
profesional ethics to the consideration on materiality level in the audit of
financial statements, 3) Effect of the auditor’s knowledge in detecting errors
to the consideration on materiality level on the audit of financial
statements.This type of study is classified as causative study. The population
in this study was the auditor on BPK-RI in Riau. The sample was determined by
using total sampling method. The data used in this study was a subjective data.
The source of the data in this study was a primary data. The method of analysis
used was multiple regression analysis. The results proved that: 1) The
profesionalism of the auditor has significant positive effect to the
consideration in materiality level on the audit of financial statements. 2) The
profesional ethics have a significant positive effect to the consideration on
materiality level on the audit of financial statements. 3) The auditor’s
knowledge in detecting errors have a significant positive effect to the
consideration on materiality level on the audit of financial statements.
Key words: profesionalism of
the auditor, the profesional ethics, the auditor’s knowledge in detecting
errors, materiality level on the audit of financial statements
Penulis: Kartika Putri
Kode Jurnal: jpakuntansidd140811
