PENGARUH PROFESIONALISME AUDITOR TERHADAP TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN

Rophinta Violyta (Fakultas Ekonomi, Universitas Advent Indonesia)
Lorina Siregar Sudjiman (Fakultas Ekonomi, Universitas Advent Indonesia)

JOURNAL SCIENTIFIC OF MANDALIKA (JSM)
Vol. 3 No. 11 (2022): November

This study aims to see and determine the effect of Auditor Professionalism on the Materiality Level in the Examination of Financial Statements. the method used by the author is quantitative. With 52 auditors as a sample of 6 accounting firms. The technique used in this study is the multicollinearity test technique, autocorrelation test, standard probability plot test, T-test, and F test. The survey results reveal a significant effect of Auditor Professionalism on the Materiality Level in the Examination of Financial Statements.