THE INFLUENCE OF AUDITOR’S PROFESSIONALISM AND EXPERIENCE TOWARD MATERIALITY LEVEL IN FINANCIAL STATEMENT AUDIT ( EMPIRICAL STUDY ON PUBLIC ACCOUNTING FIRM IN DKI JAKARTA)

Abstract

This research aims to analyze the influence of auditor’s professionalism and auditor’s experience toward the consideration of materiality level in auditing the financial statement. This study using primary data in the form of distribusing online questionnaires to the auditors from 10 public accounting firms in Jakarta as the respondents of this research. There are 110 questionnaires from 120 questionnaires distributed that can be processed. The method that is used in this research is causal research methods, which is to know about the relationship of independent variable which are the professionalism and experience of auditors toward the dependent variable which is materiality level. The sampling technique in this study using quota sampling method to take the sample based on the availability of the elements of the respondents. Methods of data analysis in this study use the descriptive statistics, data quality test, classical assumption and hypothesis testing. All tests in this study using SPSS 20.0 to process the data. The results of this study indicate that both partial and simultaneous auditor’s professionalism and experience significantly influence the consideration of materiality level in auditing the financial statement. So the professionalism and the experience of the auditor have positive effect to materiality level to make the results of the audit process become more appropriate.