PENGARUH PROFESIONALISME, INDEPENDENSI, PENGALAMAN, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS

The development of the business grew rapidly today can lead to increased competition among businesses. Various attempts were done by the managers continuously to increase revenue and can survive in through the competition. One of the policies is always taken by the company is the financial statements examination by a third party that the auditor as an independent party. In order to improve professionalism in performing financial statement audits, public accountants should have sufficient knowledge and understanding of the audit of the professional ethic code. A public accountant conducting an audit of financial statements is not solely work for the benefit of its clients, but also for other interested parties to the audited financial statements. In order to retain the trust of the client and of other financial statement users, public accountants are required to have sufficient competence. Professionalism be the main requirement for people working as auditor. Because the high professionalism of freedom auditor will be more secure in doing materiality judgment This study aimed to identify the influence of professionalism, independence, experience, knowledge to detect errors, ethics partially and simultaneously to considerations of materiality level of public accounting firms in DIY This study used multiple linear regression analysis to determine the effect of independent variables on the dependent variable by t test and F-test to determine whether the partial and simultaneous professionalism, independence, experience, knowledge to detect errors, ethics, influence on the level of materiality considerations. The results of this study indicate that there is a significant positive effect of professionalism, independence, experience, knowledge to detect errors and ethics simultaneously on the level of materiality considerations, derived from the calculated F value of 23.216 with a significance value of 0.000 (p0.05). There is a significant positive effect of professionalism, independence, experience, knowledge to detect errors and ethics partially on the level of materiality considerations (p0.05). It can be concluded that the professionalism, independence, experience, knowledge to detect errors, ethics partial and simultaneous positive effect on the level of materiality considerations of public accounting firms in DI