Pengaruh Independensi Dan Keahlian Auditor Terhadap Penentuan Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan

This research is aimed at measuring the causal effect of a variable to determine the level of materiality. Types of data used are primary data, data collection techniques by distributing questionnaires. The sampling technique used is the Judgement Sampling. The population in this study is the auditor who worked on the public accounting firm in the areas of Jakarta and the study sample numbered 50 people. Data analysis techniques used in this study are biased test questionnaires, tests of data quality, classic assumption test, and test hypotheses. Data from the dissemination of questionnaires processed using Excel and SPSS programs. Correlation test results (positive) 0.693 means that closeness is a strong correlation with independent variables determining the level of materiality and significant 0.000