SKRIPSI PENGARUH PROFESIONALISME, ETIKA PROFESI, INTEGRITAS, SKEPTISISME, DAN PENGALAMAN DARI AUDITOR TERHADAP TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK DI SAMARINDA --

Abstract
Datu, Agnes Grace Toding, 2021. "The Influence of Professionalism,
Professional Ethics, Integrity, Skepticism, and Experience from Auditors on Materiality
Levels in Examination of Financial Statements at Public Accounting Firms in
Samarinda", under the guidance of Mrs. Ratna Wulaningrum, SE, M.Si., as supervisor
1 and Mr. Omar Dhanny, SE, M. Kom., as supervisor 2.
The purpose of this study is first, to provide empirical evidence of the effect of
Auditor Professionalism on the Materiality Level in the Examination of Financial
Statements at a Public Accounting Firm in Samarinda. Second, to provide empirical
evidence of the influence of professional ethics on the level of materiality in the
examination of financial statements at a public accounting firm in Samarinda. Third,
provide empirical evidence of the effect of auditor integrity on the level of materiality in
the examination of financial statements at a public accounting firm in Samarinda.
Fourth, provide empirical evidence of the effect of Auditor Skepticism on the Level of
Materiality in the Examination of Financial Statements at the Public Accounting Firm
in Samarinda, and provide empirical evidence of the Effect of Professionalism,
Professional Ethics, Integrity, Skepticism, and Experience of Auditors simultaneously
on the Level of Materiality in the Examination of Financial Statements Public
Accounting Firm in Samarinda.
The sample in this study is an auditor who works at a Public Accounting Firm
in Samarinda. Sample selection using the saturated sample method. Methods of data
analysis using t test, f test, simple linear regression and multiple linear regression.
Keywords : Auditor Professionalism, Professional Ethics, Integrity, Skepticism,
Auditor Experience, Consideration of Materiality Level.