IMPLEMENTATION OF AUDITOR PROFESSIONALISM AND INDEPENDENCE TO MATERIALITY LEVELS

Authors

  • Ely Suhayati Universitas Komputer Indonesia
  • Mega Silvia Universitas Komputer Indonesia

DOI:

https://doi.org/10.34010/jra.v14i2.6017

Abstract

The purpose of this study is to determine how professionalism and independence’s auditor affect the level of materiality at 9 Public Accounting Firms in Bandung. This study used descriptive and verification methods using multiple linear regression analysis. The results of this study show that auditor’s professionalism has a strong effect on the materiality level, while independence has a moderate effect on the materiality level. The conclusion is the higher professionalism and independence of an auditor, the better materiality determining considerations.

 

Keywords : Auditor’s Professionalism, Independence, and  Materiality

                    Level.

Downloads

Published

2022-09-28