Rahmawati, Dina Andri Tri (2019) Pengaruh Profesionalisme Auditor terhadap Pertimbangan Tingkat Materialitas dalam Pengauditan Laporan Keuangan. Sarjana thesis, Universitas Brawijaya.
Abstract
SA 320 menyatakan bahwa penentuan materialitas membutuhkan adanya pertimbangan profesional auditor. Adapun komponen pertimbangan profesionalisme auditor terdiri dari pengabdian pada profesi, kewajiban sosial, kemandirian, keyakinan terhadap profesi dan hubungan dengan rekan seprofesi. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pertimbangan materialitas dalam pengauditan laporan keuangan seperti pengabdian pada profesi, kewajiban sosial, kemandirian, keyakinan terhadap profesi dan hubungan dengan rekan seprofesi. Data penelitian ini dikumpulkan melalui kuisioner kepada 60 responden auditor di KAP Kota Malang. Metode penelitian yang digunakan yaitu metode analisis regresi linier berganda dengan bantuan program SPSS 20. Hasil penelitian menunjukkan pengabdian pada profesi, kewajiban sosial, kemandirian, keyakinan terhadap profesi dan hubungan dengan rekan seprofesi berpengaruh positif terhadap pertimbangan materialitas dalam pengauditan laporan keuangan. Dari hasil tersebut kemudian dapat disimpulkan bahwa untuk menentukan tingkat materialitas secara tepat dalam mengaudit laporan keuangan auditor perlu memperhatikan pengabdian pada profesi, kewajiban sosial, kemandirian, keyakinan terhadap profesi dan hubungan dengan rekan seprofesi.
English Abstract
SA 320 stated that the determination of the materiality needs professional auditor considerations. The components of auditor professionalism consists of dedication to one’s profession, social obligation, independence, belief in profession, and having friendly relationships with colleague. This research aims to analyze the factors influencing the auditor’s considerations of materiality for finacial statement audit such as dedication to one’s profession, social obligation, autonomy demands, belief in profession and having friendly relationships with colleague. The data of this research was collected through questionnaires that were distributed to 60 auditors in Public Accountant Office of Malang city as the respondents and also the method that being used in this research is multiple regression analysis with the help of SPSS 20. The results of this research show that dedication to one’s profession, social obligation, independence, belief in profession, and having friendly relationships with colleague have positive influences on the auditor’s consideration of materiality for financial statement audit. Based on the results, it can be concluded that to determine the level of materiality properly for financial statement audit, there are several thing that needs to be considered such as dedication to one’s profession, social obligation, independence, belief in profession, and also having friendly relationships with colleague.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/660/052000823 |
| Uncontrolled Keywords: | Pengabdian pada Profesi, Kewajiban Sosial, Kemandirian, Keyakinan terhadap Profesi, Hubungan dengan Rekan Seprofesi, Pertimbangan Materialitas |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing > 657.452 Audit reports |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 06 Sep 2020 02:07 |
| Last Modified: | 06 Sep 2020 02:07 |
| URI: | http://repository.ub.ac.id/id/eprint/178573 |
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