PENGARUH INTEGRITAS, AKUNTABILITAS, KEAHLIAN, PROFESIONALISME, MOTIVASI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN (Studi Empiris Pada Kantor Akuntan Publik di Sumatera)

Abstract

This study aims to determine the effect of integrity, accountability, expertise,
professionalism, auditor motivation on material level considerations in the examination
of financial statements. This research was conducted at a public accounting firm in
Sumatra. The population in the study were all auditors working in KAP (Public
Accounting Firm) in Sumatra as many as 58 KAP with a total auditor of 250 auditors.
The Sampling method in this study uses the census method. The data analysis method
used in this study is multiple linear regression analysis using software product and
service solution (SPSS) version 19.0. The results of the study show that integrity,
accountability, expertise, professionalism and auditor motivation have an influence on
the consideration of materiality levels in examining financial statements.

Keywords : Integrity, Accountability, Expertise, Professionalism, Auditor Motivation,
Consideration of Materiality Level