PENGARUH INDEPENDENSI, PENGALAMAN AUDITOR DAN PROFESIONALISME TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Survey Pada Kantor Akuntan Publik Tidak Berafiliasi Asing di Jakarta Selatan)

SITOMPUL, FERY ANDREAN (2019) PENGARUH INDEPENDENSI, PENGALAMAN AUDITOR DAN PROFESIONALISME TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Survey Pada Kantor Akuntan Publik Tidak Berafiliasi Asing di Jakarta Selatan). S1 thesis, Fakultas Ekonomi.

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Abstract

Fery Andrean Sitompul, 2019: The Influence of The Independence, Auditor Experience and Professionalism on The Level of Materiality Considerations (Survey of non-Affiliated Public Accounting Firm in South Jakarta). Adviser: (1) Adam Zakaria SE.Akt., M.Si, Ph.D dan (2) Nurmalia Hasanah SE., M.Ak. Universitas Negeri Jakarta. 2019. This research aimed to get empirical evidence about the influence of the independence, auditor experience and professionalism on the level of materiality considerations. Factors tested in this research are independence, auditor experience and professionalism as an independent variable, while the level of materiality considerations as the dependent variable. This research uses primary data with a sample of auditors working in the non-Affiliated Public Accounting Firm in South Jakarta. This research used a simple random sampling method which is obtained 84 respondents in the sample. This research uses multiple linear regression method to test the hypothesis at a significance level of 5%. From the analysis performed in this research, it can be concluded that the Independence and Professionalism have positive influence on the Level of Materiality Considerations, but the Auditor Experience does not have positive influence on the Level of Materiality Considerations. Keywords: Independence, Auditor Experience, Professionalism and the Level of Materiality.

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