Pengaruh Profesionalisme, Etikaprofesi, Pengalaman, Independensi, Kompetensi dan Gender Terhadap Pertimbangan Tingkat Materialitas (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan Yogyakarta)

Abstract

The process of making financial statements can not be separated from material misstatements or not material, either because of fraud or human error. Materiality is the magnitude of the value omitted or the misstatement of accounting that may affect the users' decisions of the financial statements. Materiality level considerations are important because they affect the auditor's opinion on the audit report. This study aims to determine the effect of professionalism, professional ethics, experience, independence, competence and gender to the consideration of the level of materiality. This research uses 38 KAP as sample, with convenience sampling method. The research data used are primary and secondary data. The results show that competence has an effect on the consideration of the level of materiality. While professionalism, professional ethics, experience, independence, gender have no effect on the consideration of the level of materiality.