PENGARUH PROFESIONALISME, KOMPETENSI DAN MOTIVASI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris Pada Kantor Akuntan Publik di Jawa Timur)
Abstract
Penelitian ini bertujuanuntuk menguji secara empiris pengaruh profesionalisme, kompetensi,
dan motivasi auditor terhadap pertimbangantingkat materialitas. Sampel dalam penelitian ini
adalah 125 auditor yang bekerja pada Kantor Akuntan Publik di Jawa Timur dan
menggunakan teknik convenience sampling. Sumber data yangdigunakan dalam penelitian ini
adalah data primer dengan metode survey. Pengumpulan data menggunakan teknik survei
kuesioner dengan responden sebanyak 96 auditor. Analisis data dilakukan dengan
menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa variabel
profesionalisme, kompetensi, dan motivasi auditor berpengaruh signifikan dan positif
terhadap pertimbangan tingkat materialitas.
Kata kunci: profesionalisme, kompetensi, motivasi auditor, pertimbangan tingkat materialitas
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