PENGARUH PROFESSIONAL JUDGMENT AUDITOR DAN MOTIVASI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Kasus pada Kantor Akuntan Publik di Wilayah Jakarta Selatan)

Abstract

Abstract

The study is done to see how the influence of professional judgment the auditors and motivation

to consideration level materiality the  public accountant office in south jakarta. This research

methodology is quantitative .Collection data method by means of the submission of the questionnaire

in the hood of south jakarta at the end of april up to the end of may 2015. The sample of the in this

research was 60 respondents had to use probability of sampling , where technique for sampling is use

simple random sampling .Processed using data spss version 22. based on equation of multiple regression in this research obtained  the regression equation is thecoefficients professional judgment of 0,478 and coefficients motivation of 0,257. The results of tsting in partial test ,them shows that professional judgment and motivation having value significant 0.05 which proves that professional judgment and motivation significant to consideration level materiality. While F Test  be said that professional judgment and motivation to consideration level materiality influential simultaneously because it has significant < 0.05 .