Analisis Faktor-Faktor yang Mempengaruhi Pertimbangan Tingkat Materialitas Auditor: Studi pada KAP di Kota Pekanbaru

Abstract

To determine the influence of Professionalism, Level of Education, Professional Ethics, and Auditor Work Experience on Materiality Level Consideration. This research employs a quantitative method. The population in this study comprises all auditors working in Public Accounting Offices in the city of Pekanbaru, with the sample consisting of auditors in Public Accounting Offices in Pekanbaru. The sampling technique utilized in this research is saturated sampling, commonly referred to as total sampling (Census). The data source utilized is primary data obtained directly from questionnaires distributed to respondents. The data analysis method used in this research is Partial Least Square (PLS) method. The results of this study indicate that Professionalism, Level of Education, and Work Experience have been proven to influence Materiality Level Consideration, while Professional Ethics has not been proven to have an influence on Materiality Level Consideration