The Influence of Auditor Professionalism, Professional Ethics and Auditor Experience on the Level of Materiality Considerations in the Public Accounting Firms In Bali

Savitri, Ni Putu Dian Novita Sri and Pratiwi, Ni Made Wirasyanti Dwi and Sudiadnyani, I Gusti Agung Oka (2022) The Influence of Auditor Professionalism, Professional Ethics and Auditor Experience on the Level of Materiality Considerations in the Public Accounting Firms In Bali. Repositori Politeknik Negeri Bali.

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Abstract

Public accountant strives to have adequacy competent to defence trusting from client and user of financial statement. The competents are professionalism auditor, ethics profession, and auditor experience. The purpose of this research is to get knowledge the influence of professionalism auditor, ethics profession, and auditor experience on the level of materiality considerations in the public accounting firms in bali. The data in this study were obtained from primary data. The population in this study are all auditors who work in Public Accounting Firms in Bali who are listed in the IAPI 2021 directory. The number of samples in this study found 69 auditors who were selected using the convenience sampling method. The variables in this study were analysed by descriptive statistical analysis, testing the classification assumption, multiple linear regression and hypothesis testing using IBM SPSS Statistic version 26. The results showed that partially the professionalism auditor (X1), and ethics profession (X2) had significant effect on the level of materiality consideration (Y). While the auditor experience (X3) didn’t affect on the level of materiality consideration (Y). Simultaneously these three variables have an significant effect on the level of materiality consideration and have a proportion of influence of 73,1%.

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