Lembar Review (Pengaruh Pengalaman Auditor dan Pengabdian pada Profesi terhadap Tingkat Materialitas dalam Audit Laporan Keuangan)

Murhaban, Murhaban (2017) Lembar Review (Pengaruh Pengalaman Auditor dan Pengabdian pada Profesi terhadap Tingkat Materialitas dalam Audit Laporan Keuangan). Jurnal Visioner & Strategis, 6 (2). pp. 2338-2864. ISSN 2338-2864

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Abstract

The purpose of this study is to determine the effect of auditor experience and dedication to the profession on the level of materiality in the audit of financial statements at Public Accounting Firm (KAP) in Medan. The data used is the primary data obtained by spreading questionnaires to 38 respondents who work as auditors who work at Public Accounting Firm in Medan. Data were analyzed by using multiple linear regression through SPSS program. The simultaneous test results obtained that together variables devotion to the profession and experience of auditors significantly influence the level of materiality in the audit of financial statements. Partial test results obtained that the variable devotion to the profession have a positive and significant effect, while the variable experience of auditors have a negative and significant impact on the level of materiality in the audit of financial statements at the Public Accounting Firm in Medan. Keywords: Auditor Experience, Dedication to profession, Materiality

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