@thesis{thesis,
		author={Hikmayanti  Fitriannisa},
		title ={Pengaruh etika profesi, independensi, profesionalisme, pengalaman kerja dan tingkat pendidikan terhadap pertimbangan tingkat materialitas (studi empiris pada KAP di Surabaya)},
		year={2018},
		url={http://erepository.uwks.ac.id/672/},
		abstract={This study aims to examine the influence of professional ethical variables, independence, professionalism, work experience, and level of education on the variables of materiality level considerations. This study uses convenience sampling samples. The sample in this research is auditor at KAP in Surabaya 2017 which consist of Partner, Manager, Senior Auditor or Junior Auditor. Data analysis in this research using multiple linear regression analysis technique. The results showed that the variables of professional ethics, independence, professionalism, work experience, and level of education affect the variable consideration of the level of materiality.}
		}