PENGARUH PROFESIONALISME AUDITOR, PENGALAMAN AUDITOR, DAN INDEPENDENSI AUDITOR TERHADAP MATERIALITY CONSIDERATION DENGAN FEE AUDIT SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIK DI KOTA BATAM

Abstract

The purpose of this study is to see the effect of auditor professionalism, auditor experience, and auditor independence partially on materiality consideration. This study also aims to prove audit fees as a moderating variable. The type of research used is quantitative research. The sampling technique used non-probability sampling with saturated sampling method (census). The population and sample of this research are 45 auditors who work in 7 KAPs in Batam City. The type of data used is primary data with data collection techniques using questionnaires. The data analysis techniques used are: descriptive statistical analysis, data quality test, outer model test, inner model test, and hypothesis testing using path coefficients. In this study using SPSS version 25 for windows to test the validity, reliability and descriptive analysis and wrapPLS version 8 for hypothesis testing. The results of this study indicate that: auditor professionalism has a significant positive effect on materiality consideration, auditor experience has a significant positive effect on materiality consideration, auditor independence has a significant positive effect on materiality consideration, audit fees moderate the relationship between auditor professionalism and materiality consideration, audit fees moderate the relationship between auditor experience and materiality consideration, audit fees moderate the relationship between auditor independence and materiality consideration.