July 16, 2025Devotion Journal of Research and Community Service

The Influence of Professionalism, Independence, and Competence on Materiality Level Consideration at the Inspectorate General of BPK

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Authors

MAMuhammad Tehseen AzharUniversity of Engineering and Technology Lahore WWWidyasari WidyasariTarumanagara University

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Implication

Quantitative analysis reveals how auditor professionalism influences materiality judgments in financial audits, suggesting enhanced quality for financial reporting.

Key Points

Professionalism significantly affects the judgment of materiality levels in audits, leading to improved financial reporting.
Statistical findings showed that auditor professionalism correlated strongly with materiality levels, while competence and independence had minimal impact.
Data was collected through a survey method among BPK auditors, using multiple linear regression to analyze variable relationships.
The study highlights the need for auditor professionalism in achieving high-quality financial audits, enhancing institutional credibility.

Cite This Study

Azhar et al. (2025) studied this question.

synapsesocial.com/papers/68af541fad7bf08b1eadbb10 https://doi.org/10.59188/devotion.v6i7.25483

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Implication

Quantitative analysis reveals how auditor professionalism influences materiality judgments in financial audits, suggesting enhanced quality for financial reporting.

The Influence of Professionalism, Independence, and Competence on Materiality Level Consideration at the Inspectorate General of BPK

Discussion

Member takes

Implication

Key Points

Cite This Study

The Influence of Professionalism, Independence, and Competence on Materiality Level Consideration at the Inspectorate General of BPK

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider