Proceedings of the 1st International Conference on Environmental Governance, ICONEG 2019, 25-26 October 2019, Makassar, South Sulawesi, Indonesia

Research Article

The Effects of Auditor Professionalism, Experience, and Ethics on Materiality Considerations (An Empirical Study Government Auditors in Makassar)

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  • @INPROCEEDINGS{10.4108/eai.25-10-2019.2300524,
        author={Rasyidah  Nadir and Dien  Triana and Sabri  Wahab and Andi Khaerul Nasruddin},
        title={The Effects of Auditor Professionalism, Experience, and Ethics on Materiality Considerations (An Empirical Study Government Auditors in Makassar)},
        proceedings={Proceedings of the 1st International Conference on Environmental Governance, ICONEG 2019, 25-26 October 2019, Makassar, South Sulawesi, Indonesia},
        publisher={EAI},
        proceedings_a={ICONEG},
        year={2020},
        month={10},
        keywords={auditor professionalism auditor experience professional ethics materiality considerations},
        doi={10.4108/eai.25-10-2019.2300524}
    }
    
  • Rasyidah Nadir
    Dien Triana
    Sabri Wahab
    Andi Khaerul Nasruddin
    Year: 2020
    The Effects of Auditor Professionalism, Experience, and Ethics on Materiality Considerations (An Empirical Study Government Auditors in Makassar)
    ICONEG
    EAI
    DOI: 10.4108/eai.25-10-2019.2300524
Rasyidah Nadir1,*, Dien Triana1, Sabri Wahab1, Andi Khaerul Nasruddin2
  • 1: Politeknik Negeri Ujung Pandang Makassar
  • 2: STIA LAN Makassar
*Contact email: rasyidahnadir@gmail.com

Abstract

This study aims to obtain empirical evidence on the effects of auditor professionalism on materiality considerations, auditor experience on materiality considerations, professional ethics on materiality considerations, and auditor professionalism, experience, and professionalism, experience, and professional ethics on materiality considerations simultaneously. This study was conducted on government auditors in Makassar, Indonesia. The population of the study consists of auditors employed by the BPKP Representative Office of South Sulawesi Province. The sampling process used in this study was purposive sampling. Data was collected by distributing questionnaires. The data was analyzed using multiple regression analysis. The results of this study indicate that auditor professionalism has a negative and insignificant effect on materiality considerations, auditor experience has a positive and significant effect on materiality considerations professional ethics has a negative and significant effect on materiality considerations; and auditor professionalism, experience, and professional ethics simultaneously have a positive relationship on materiality considerations.