<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh Sistem Pengendalian Internal (SPI) klien terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja padaKantor Akuntan Publik (KAP) di wilayah provinsi Jawa Tengah dan DIY sebanyak 31 KAP. Pengambilan sampel menggunakan teknik convenience sampling. Metode analisis data menggunakan analisis deskriptif dan analisis inferensial dengan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal (SPI) klien berpengaruh signifikan terhadap pertimbangan tingkat materialitasdalam audit laporan keuangan. Simpulan dari penelitian ini yaitu Sistem Pengendalian Internal (SPI) klien berpengaruh signifikan terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan. The purpose of this study was to determine the effect of internal control systems of client to consideration of materiality level in the audit of financial statements. The population in this study were all auditors working in Public Accounting Firms in theprovince of Central Java and Yogyakarta which were 31 firms. Sampling method used in this study is convenience sampling. The method of data analysis is using descriptive analysis and inferential analysis. The results showed that the internalcontrol systems of client significantly affect the level of materiality considerations in the audit of financial statement. Conclutions from this research that the internalcontrol systems of client significantly affect the level of materiality consideration in the audit of financial statements. ]]>
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