Pengaruh Time Pressure, Gender, Pengalaman Auditor, Etika Profesi, dan Profesionalisme terhadap Pertimbangan Tingkat Materialitas pada Auditor BPK RI Perwakilan Sumatera Utara

Abstract

This study aims to determine the influence of time pressure, gender, auditor experience, professional ethics, and professionalism on the consideration of the level of materiality in BPK RI auditors North Sumatra Representative. This study is a type of causal research that uses the population, namely the Auditor of the North Sumatra Provincial Audit Board. The saturated sample method is used to take samples of auditors at BPK RI North Sumatera Representative. The auditors used as a sample are 181 auditors. The results of the study showed that time pressure had a positive effect on the consideration of the level of materiality, gender had no effect on the consideration of the level of materiality, the experience of the auditor had a negative effect on the consideration of the level of materiality, professional ethics had a positive effect on the consideration of the level of materiality, and professionalism had a positive effect on the consideration of the level of materiality.