Analisis Faktor-Faktor Yang Mempengaruhi Pertimbangan Tingkat Materialitas Audit Pada Laporan Keuangan (Studi Empiris pada KAP di Jawa Tengah dan D.I.Y)

Audit materiality is the amount of value that is omitted or misstated accounting information, as seen from the circumstances that surround it. This study aims to analyze the effect of due professional care, professional commitment, professional ethics, work experience and audit quality on the consideration of the level of audit materiality. The population in this study were auditors of public accounting firms in Central Java and Yogyakarta Special Region. The sampling technique used purposive sampling through a questionnaire method. The sample used in this study were 48 auditors. The data analysis technique used is multiple regression analysis. In this study, using SPSS version 21 to process data. The results of this study indicate that the variables of due professional care, work experience and audit quality have a simultaneous effect on the consideration of the level of audit materiality. The variables of Professional Commitment and Professional Ethics do not affect the Consideration of the Level of Audit Materiality