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