Analisis Hubungan antara Profesionalisme Auditor dengan Pertimbangan Tingkat Materialitas dalam Proses Pengauditan Laporan Keuangan
| Main Author: | Yendrawati, Reni |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Fenomena
, 2009
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| Online Access: |
http://journal.uii.ac.id/index.php/Fenomena/article/view/193 http://journal.uii.ac.id/index.php/Fenomena/article/view/193/182 |
Daftar Isi:
- The materiality consideration is a professional consideration influenced by an auditor perception on the need of people who have a sufficient knowledge and put a trust on the financial report. The research aimed to know the relationship between an auditor professionalism as an independent variable and dependent variable, that is the consideration of the materiality level in auditing process of the financial report. The research’s respondents are some professionals working either as a part-timer job, junior auditor, senior auditor, supervisor, manager or partner in Public Accountant Firm located in Jogjakarta. Using the nonprobability sampling method, The research tries to collect some important information given by respondents. Questionaire is a tool used to measure the variables. The hypotheses were tested with Kendall Tau nonparametric statistic method in order to know if there is a relationship between an auditor professionalism and the consideration of the materiality level in auditing process of the financial report. An auditor professionalism variable is indicated from five dimension, that is: devotion of profession, social obligation, independence, profession trustworthy and relation with same profession. The result of this research shows that only profession trustworthty dimesion has significant relation. It also has positive relation with the materialty level in auditing process of the financial report showed by (τ)= 0,420 and significant 0,000. High integrity embedded in each individual and same profession makes the consideration of the materiality level better.Keywords: auditor, professionalism, materiality