The Effect of Professional Ethics on Consideration of Materiality Level in Financial Statement ExaminationAt PT Bhakti Sehat Husada Medan

Abstract

This study is entitled "The Effect of Professional Ethics on Consideration of Materiality Level in Examining Financial Statements at PT Bhakti Sehat Husada Medan". This study uses quantitative research that aims to determine whether the professional ethics of the sample in this study were 30 samples. The sample in this study used employees who were registered as respondents at the company PT Bhakti Sehat Husada Medan. Data collection techniques by distributing questionnaires and documenting the results of the questionnaire. In proving and analyzing this, the normality test, Multicollinearity test, Heteroscedasticity test, multiple linear regression test, R² test and F test (simultaneous) and t test (partial) are used. The test results show that: partially there is no effect between professional ethics (X1) on the materiality level (Y) of the company at PT Bhakti Sehat Husada.