The Analyzing Materiality Level Consideration Based on Auditor’s Professionalism, Professional Ethics and Auditor’s Experience

AbstractThe objective of this study was to analyze the impact an auditor's expertise, professional ethics, and experience on level materiality at a Public Accounting Firm in Bandung. This methodology incorporated descriptive analysis verification techniques. The research population consists all auditors employed by Bandung public accounting firm. sample determined using purposive sampling technique result 41 from 12 Accountant Firms Data collection techniques were carried out through questionnaires. data regression analysis, determination coefficient, hypothesis test. Before analyzing data, instrument tests classical assumption out. findings revealed favorable statistically significant effect professionalism, amount considered Firms. Consideration influenced auditor’s 52.1%, while other 47.9% factors that not researched study.Keywords: Auditor; Experience; Materiality; Professionalism; Professional ethics. AbstrakPenelitian ini dilakukan di Kantor Akuntan Publik Kota dengan tujuan menganalisis pengaruh profesionalisme auditor, etika profesi dan pengalaman auditor terhadap pertimbangan tingkat materialitas. Analisis deskriptif verifikatif digunakan sebagai pendekatan dalam penelitian ini. Populasi adalah semua yang bekerja pada Sampel berjumlah dari Teknik penentuan sampel sampling. Pengumpulan melalui kuesioner.  Metode analisis datayang digunakan adalah analisis regresi berganda, koefesien determinasi uji hipotesis. Sebelum dianalisis asumsi klasik. Hasil menunjukkan positif signifikan variabel profesi, Profesionalisme mempengaruhi materialitas sebesar sedangkan faktor lain tidak diteiliti 47.9%.Kata kunci: Etika profesi; Materialitas; Pengalaman; Profesionalisme.