PENGARUH PROFESIONALISME, KOMITMEN PROFESIONAL DAN PENGALAMAN KERJA PADA PERTIMBANGAN TINGKAT MATERIALITAS AUDIT ATAS LAPORAN KEUANGAN
ABSTRACT: Differrences in
individual perception of an auditor tend to be able to give consideration to
the different users of financial statements and reflected in the difference in
the decision-making of each auditor. The aims of this study is to determine the
effect of professionalism, commitment professional, and work experience
variable. KAP study was conducted in the province of Bali listed in the
Directory of Certified 2016. The sampling method used non-probability sampling
method with saturated sampling technique. On the other hand, data analysis
technique used multiple linear regression analysis. Respondents of this study
is 70 respondents, but only 47 respondents can prosessed. The result shown that
the variable consideration of materiality levels can be explained by
professionalism, commitment professional, and work experience. Testing the hypothesis with t statistical
test showed the variables of professionalism, commitment professional and work
experience affect consideration of the level of audit materiality and
statistically significant.
KEYWORDS: Professionalism;
Commitment Professional; Work Experience; Consideration of Materiality level
Penulis: Oki Meke Frank, Dodik
Ariyanto
Kode Jurnal: jpakuntansidd160086
