PENGARUH PROFESIONALISME AUDITOR, PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN MATERIALITAS DENGAN ETIKA PROFESI SEBAGAI PEMODERASI (STUDI EMPIRIS PADA AUDITOR PEMERINTAH DI KOTA MAKASSAR)

Abstract

The objectives of this research are to find the empirical evidence of the effect of: auditor professionalism toward the
materialistic judgment, 2) interaction between auditor professionalism and professional ethic toward the materialistic
judgment, 3) auditor experience toward the materialistic judgment, and 4) interaction between auditor esperience and
professional ethic toward the materialistic judgment. This research was conducted to the government auditor in
Makassar.The populations in this research are auditors who work for inspectorate office of Makassar, south Sulawesi,
region office of BPKP south Sulawesi province, and region office of BPK south Sulawesi reion. The sample was chosen
by purposive sampling. The data was collected by distributing questioner. The techniques of data analysis used was
Moderated Regression Analysis (MRA). The results of the research show that: 1) auditor professionalism significantly
influence the materialistic judgment, 2) professional ethic moderate the professional relation to the materialistic
judgment, 3) auditor experience significantly influence the materialistic judgment, 4) professional ethic moderate the
auditor experience to materialistic judgment.