Pengaruh Profesionalisme Auditor Terhadap Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan
DOI:
https://doi.org/10.31851/jmediasi.v3i1.5223Abstract
ABSTRACT
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This study is intended to examine the effect of auditor professionalism on the level of materiality in auditing financial statements. In this study, the dependent variable is the level of materiality, while the independent variable is auditor professionalism, which is reflected in thre things, namely: devotion to the profession, social obligations, independence. This research uses primary and population data in this study are auditors who work in Public Accounting Firms (KAP) in Central Java and Yogyakarta Special Region. The sampling technique uses convenience sampling and as many as 60 data obtained consisting of 12 public accounting firms that meet the criteria. The analytical method used in this study is multiple regression analysis which has been freed from classical assumptions and obtained the results of testing that professionalism (devotion to the profession, social obligations, independence) significantly influence the level of materiality in the examination of financial statements.
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Keywords: profesionalime, materiality level, and public accounting firm
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ABSTRAK
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Penelitian ini bertujuan untuk menguji pengaruh profesionalisme auditor terhadap tingkat materialitas dalam mengaudit laporan keuangan. Dalam penelitian ini variabel terikatnya adalah tingkat materialitas, sedangkan variabel bebasnya adalah profesionalisme auditor yang tercermin dalam tiga hal, yaitu: pengabdian pada profesi, kewajiban sosial, kemandirian. Penelitian ini menggunakan data primer dan populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Jawa Tengah dan Daerah Istimewa Yogyakarta. Teknik pengambilan sampel menggunakan convenience sampling dan diperoleh sebanyak 60 data yang terdiri dari 12 Kantor Akuntan Publik yang memenuhi kriteria. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda yang dibebaskan dari asumsi klasik dan diperoleh hasil pengujian bahwa profesionalisme (pengabdian pada profesi, kewajiban sosial, kemandirian) berpengaruh signifikan terhadap tingkat materialitas dalam pemeriksaan laporan keuangan.
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Kata kunci: profesionalime, tingkat materialitas, dan kantor akuntan publikReferences
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