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PENGARUH PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA KAP KRESTON INTERNATIONAL

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ABSTRACT THE INFLUENCE OF AUDITOR’S EXPERIENCE TO CONSIDERATION OF MATERIALITY’S LEVELAT THE KAP KRESTON INTERNATIONAL Written by: Rey Visser Anderson NIM: 1332124 The purpose of this research was to know of how the auditor’s experience make an impact, the consideration of the materiality’s level and also the auditor’s experience before the materiality’s level consideration of the KAP Kreston International. This research used a primer data by spreading some questioners with a descriptive analysis. Spss version 16 was being used to manage the data, and by using a coefficient correlation test, significant test, determination coefficient test and also a simple linear regression analysis. The result of research suggests that auditor experience was enough and consideration of materiality level was not good or still low, and also had a significant influence to the consideration of the materiality level with the sig score equals 0.04 with the regression coefficient in the amount of 0.508 which means that the relation between the auditor’s experience and the determination coefficient was in the amount of 25,8% (0.258) which means that there was another factor that could make an impact of the consideration of the materiality’s level. The equaliton materiality = 10.268 + 0.666 auditor experience which means with a rise of the auditor’s experience will increase by 0.575 materiality level. Keywords: Auditor’s Experience and Consideration the of level materiality