Thi.1· study aims to analyze the influence of auditor experience, professionalism, and professional ethics 011 auditors' consideration of materiality levels al the Public Accounting Firm (KAP) BAMS. Materiality is a crucial aspect of auditing that determines the fairness of financial statement presentation, requiring auditors to exercise professional judgment in its determination. This research employs a qualltitative approach using a survey method by distributing questionnaires to 40 auditors al KAP BAMS, selected through saturation sampling. Data were analyzed uSing multiple linear regression with the assistance of IBM SPSS version 27, and normality tests were conducted by considering outliers. The results indicate that auditor experience does not have a significant impact 011 materiality level consideration, professionalism has a positive but not significan influence, while professional ethics has a domi11an1 and significant effect. Simultaneous/y, auditor experience, professiollalism, and professional ethics significantly influence auditors' consideration of materiality levels. These findings suggest that in an audit environment with strict standards, professional ethics play a more dominant role titan experience and professionalism. Therefore, enhancing training programs and strengthening the professional code of ethics are essential steps in maintaining audit quality.
Keywords: Auditor Experience, Professionalism, Professional Ethics, Materiality Consideration, IBM SPSS version 27, KAP BAMS