Pengaruh Pengetahuan Investasi, Risiko Investasi Dan Efikasi Diri Terhadap Minat Berinvestasi Di Pasar Modal Pada Mahasiswa Akuntansi Universitas Triatma Mulya

Abstract

This research aims to examine the influence of auditors' professionalism and professional ethics on determining the level of materiality in audit practice. Professionalism and professional ethics are considered as two important elements that can influence the quality of decision making by auditors. This research uses quantitative methods with a survey approach to auditors who work in various agencies. Data was collected through questionnaires and analyzed using regression techniques to identify the relationship between these variables. The research results show that both auditor professionalism and professional ethics have a significant influence on the level of materiality. Auditor professionalism makes a positive contribution to determining the appropriate level of materiality, while professional ethics ensures that the decisions taken are in accordance with applicable ethical standards and principles. These findings underline the importance of training and development of professionalism and ethics in efforts to improve audit quality.