Factors that Influence Auditor Decisions: Ethics, Experience, and  Culture with Materiality as an Intervening Variable

Yuhanis  Ladewi

doi:10.54951/ijtar.v6i1.970

Authors

Yuhanis Ladewi Muhammadiyah University of Palembang

DOI:

https://doi.org/10.54951/ijtar.v6i1.970

Keywords:

Ethics, Experience, Culture, Materiality Level, Consideration, Decision-making

Abstract

This study aims to determine and analyze the effect of professional
ethics, auditor experience, and organizational culture on auditor
decision-making, considering the level of materiality as an
intervening variable at the Supreme Audit Agency of the Republic
of Indonesia, Representative of South Sumatra. Data was obtained
from a questionnaire distributed to auditors working at the Badan
Pemeriksa Keuangan. The results of this study indicate that
professional ethics and auditor experience affect materiality level
considerations. Organizational culture has no significant effect on
materiality level considerations, professional ethics, and materiality
level considerations have a significant effect on auditor decision
making, and auditor experience and organizational culture have no
significant effect on auditor decision-making.

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