PENGARUH PROFESIONALISME AUDITOR TERHADAP TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN





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    Hendro Wahyudi

    Alumnus STIE Malangkuçeçwara Malang

    Aida Ainul Mardiyah

    STIE Malangkuçeçwara Malang


     

    ABSTRACT


     

    This research objective is to examine empirically the influence of professionalism of auditor on level of materiality in course of financial statement audit. Professionalism of auditor which estimate can influence level of materiality is devotion of at profession, social obligation, independence, belief of at profession, and relation with humanity of friend profession. Data is selected using purposive sampling. The analysis units for responses of 66 staff in KAP Suprihadi and Friend’s. The data collection is performed using mail survey. The statistic method used to test the hypotheses is multiple regressions.

    The study results are as follows: 1) the influence of devotion of at profession on materiality. Result of researches has done Rahmawati (1997) and Hastuti et al. (2003), 2) the influence of independence on materiality. Result of researches has done Rahmawati (1997) and Hastuti et al. (2003), 3) the influence of belief profession on materiality Result of researches has done Rahmawati (1997) and Hastuti et al. (2003), 4) the influence of relation with humanity of friend profession. Result of researches has done Rahmawati (1997) and Hastuti et al. (2003), also 5) the influence of devotion of social obey on materiality do not support research of Rahmawati (1997) and Hastuti et al. (2003). This research also indicate that by using five dimension of professionalism that is: devotion of at profession, social obligation, independence, belief of at profession, and relation of humanity of friend of profession can influence a auditor in considering storey level materiality. Consideration mount materiality influenced by the professionalism, consistence with result of previous research.


     

    Keywords: devotion of at profession, social obligation, independence, belief of at profession, relation with humanity of friend profession, and materiality.

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    Hasil penelitian:

    a). Hasil penelitian menunjukkan bahwa pengabdian pada profesi mempunyai pengaruh yang signifikan terhadap tingkat materialitas. Hal ini mendukung penelitian yang dilakukan oleh Rahmawati (1997) dan Hastuti et al. (2003).

    b). Hasil penelitian menunjukkan bahwa kewajiban sosial tidak mempunyai pengaruh yang signifikan terhadap tingkat materialitas. Hal ini tidak mendukung penelitian Hastuti et al. (2003).

    c). Hasil penelitian menunjukkan bahwa kemandirian mempunyai pengaruh yang signifikan terhadap tingkat materialitas. Hal ini mendukung penelitian Rahmawati (1997), dan Hastuti et al. (2003).

    d). Hasil penelitian menunjukkan bahwa kepercayaan pada profesi mempunyai pengaruh yang signifikan terhadap tingkat materialitas. Hal ini mendukung penelitian Rahmawati (1997), dan Hastuti et al. (2003).


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