<![CDATA[The public accountant profession (auditor) has important role in the free economics. The demand to present standard and reliable financial statements are needed by the information users. The audit report users expects that the audited financial statements free from the mis-presented material and reliable to be used as the foundation for business decision. The research aimed at testing the influence of competence, independency and motivation of auditors to the materiality level consideration. The research population is auditor who work at Public Accounting Office in Malang, that include senior auditor, manager and partners. The data was taken through questionnaire that is given to the administrative section of the Public Accounting Office then the section distributed the questionnaire to the auditors. The variables in the research were independent variables that consist of competence (X1), independency (X2) and motivation (X3), while the dependent variable was consideration of materiality level (Y). The data was analyzed by using multiple regression. The results showed that the competence and independency influenced significantly and relate positively to the consideration of materiality level. It was caused by the auditors in the Public Accounting Office in Malang feel that the competence and independency are factors that able to influence the consideration of materiality level. It was caused by the auditors in the Public Accounting Office in Malang feel that the motivation is not factor that able to influence the consideration of materiality level. Without motivation, auditor will determine the materiality level well. Keywords: consideration of materiality level, competence, independency, motivation.]]>
