ANALISIS PENGARUH PROFESIONALISME TERHADAP TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN (Studi Empiris pada Auditor Eksternal di Kota Semarang)
Abstract: This study aims to
determine the relationship between the professionalism of the auditor as an
independent variable consisting of the dimensions of dedication, community
affiliation, autonomy demand, belief self regulation, social obligation with
the dependent variable, namely consideration of the level of materiality in the
audit process financial statements. The respondents are a few professionals who
work well as part-time jobs, junior auditor, senior auditor, supervisor,
manager or partner at public accounting firm located in Semarang. Sampling was
done using a type of non-probability sampling, to collect some important
information provided by respondents. The questionnaire is a tool used to
measure the variables. Analytical model used is multiple linear regression to
determine whether there is a relationship between the auditor materiality level
of professionalism and consideration in the process of auditing the financial
statements. Based on the calculation and analysis conducted shows that there is
a positive correlation between variables with a consideration of
professionalism auditor materiality levels, including the dedication, the
dimension, the dimension of independence, and relationships with other professions.
Positive correlation between the independent variables with the dependent
variable showed that the higher the professionalism of an auditor will be more
appropriate then the auditor's consideration of materiality in auditing
financial statements.
Penulis: Marfin Sinaga, Jaka
Isgiyarta
Kode Jurnal: jpakuntansidd120496
