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

Abstrak

The objectives of this research are to find the empirical evidence of the effect of: auditor professionalism toward thematerialistic judgment, 2) interaction between auditor professionalism and professional ethic toward the materialisticjudgment, 3) auditor experience toward the materialistic judgment, and 4) interaction between auditor esperience andprofessional ethic toward the materialistic judgment. This research was conducted to the government auditor inMakassar.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 chosenby purposive sampling. The data was collected by distributing questioner. The techniques of data analysis used wasModerated Regression Analysis (MRA). The results of the research show that: 1) auditor professionalism significantlyinfluence the materialistic judgment, 2) professional ethic moderate the professional relation to the materialisticjudgment, 3) auditor experience significantly influence the materialistic judgment, 4) professional ethic moderate theauditor experience to materialistic judgment.