PENGARUH PROFESIONALISME DAN PENGETAHUAN AUDITOR DALAM MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA KANTOR AKUNTAN PUBLIK DI KOTA MAKASSAR
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Abstract
Purpose – Examine the effect of Auditor Professionalism and Auditor Knowledge to Detect Errors on Materiality Level Considerations in Public Accounting Firms in Makassar City.
Design/methodology/approach – Multiple regression techniques.
Findings – Auditor professionalism has a positive and significant effect on the Consideration of Materiality Levels. The Auditor's Knowledge to Detect Errors does not have a significant effect on the Consideration of Materiality Levels.
Originality – Primary data obtained from of 34 auditors Public Accounting Firms in Makassar City.
Keywords: Auditor Professionalism, Auditor Knowledge to Detect Errors, Consideration of Materiality Level
Paper Type Research Result
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