Abstract:

This study aims to analyze the effect of auditor professionalism and professional ethics on consideration of materiality levels. The study was conducted taken from 30% of the total KAP population in the East Jakarta region, which amounted to 40 KAP registered in IAPI in 2017 with a range of 2-10 auditors. The sampling technique uses purposive sampling, which is to determine the sample with certain considerations which are considered to be able to provide maximum data so that 65 copies of the questionnaire were obtained with the number of 10 KAPs registered in IAPI 2017 and analyzed using multiple linear regression. The results of the study indicate that auditor professionalism and professional ethics influence the consideration of materiality levels. This is because professionalism relates to education, experience and permission to practice and professional ethics related to the professional code of ethics.