THE EFFECT OF EXPERIENCE, TRAINING, AND CULTURE OF AUDITEE ORGANIZATIONS ON THE MATERIALITY CONSIDERATION WITH AUDITOR'S PROFESSIONALISM AS INTERVENING VARIABLES IN BATAM CITY KAP

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Riki Halim
Bambang Satriawan
Nolla Puspita Dewi
Chablullah Wibisono

Abstract

This comparative causal study aims to find out 1) the effect of experience on materiality level considerations, (2) the effect of training on materiality level considerations, (3) the influence of auditee organization culture on materiality level considerations, (4) the effect of experience, training, and Auditee organizational culture on consideration of materiality level with auditor professionalism as an intervening variable. The place of this research was conducted at a public accounting firm in Batam City. The population of this research is the auditor who works at the Public Accounting Firm in Batam City. The sample used in this study was an auditor who numbered 60 respondents in 7 Public Accountant Officers in Batam. Data collection techniques were carried out using a questionnaire or questionnaire. To analyze this research data with path analysis techniques using SmartPLS software. The results showed that the auditor's experience and professionalism significantly influenced the consideration of the materiality level. However, the auditee organization's training and culture did not have a significant effect on the consideration of the materiality level. Auditor professionalism is an intervening variable for auditee organizational training and culture significantly but not for experience variables. the influence of experience, training, professional commitment and auditor professionalism on consideration of materiality level is 85.9%, and the remaining 14.10% is influenced or explained by other factors or variables not examined in the research model

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