ANALISIS PENGARUH PROFESIONALISME AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN

Abstract

The auditing is a critically and systematically inspection was done by auditor on the financial report that has been structured by management including note of ledger and supportable evidence with aim to enable provide opinion about the feasibility of the ledger. This research aim to empirically examine the influence of dedication toward profession, social duties, belief to the profession, relation with similar profession toward the consideration rate of materiality. This research used primary data in the form of questionnaire distributed to auditors who work in public accounting firm located in the area of pekanbaru and padang. Technique of sampling was purposive sampling.  The number of questionnaire was distributed to respondent were 90 sheets in the questionnaire that can be analyzed further was 57 sheets. The hypothesis examination used multiple linear regressions by using SPSS program. The result of this research showed that the dedication toward the profession, belief toward the profession and relationship with profession partner have influence to take a consideration of materiality while the social duties and independent did not have influence toward taking a consideration of materiality.

Key words: Professionalism of Auditor, Consideration Rate Of Materiality