PENGARUH PROFESSIONAL JUDGMENT AUDITOR, INDEPENDENSI DAN PENGALAMAN KERJA TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES AUDIT LAPORAN KEUANGAN (Studi Kasus pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Bali)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh professional judgment auditor, independensi dan pengalaman kerja terhadap pertimbangan tingkat materialitas dalam proses audit laporan keuangan. Penelitian ini merupakan penelitian kausal, dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh pemegang jabatan fungsional auditor di Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Bali. Pengambilan sampel dilakukan dengan cara Purposive Sampling, dengan menggunakan sampel jenuh sebanyak 62 responden. Jenis data penelitian adalah data primer dan data sekunder. Metode pengumpulan data penelitian menggunakan kuesioner. Analisis data penelitian menggunakan analisis regresi berganda dengan menggunakan program SPSS for windows versi 19. Hasil penelitian menunjukkan bahwa (1) Professional judgment auditor (X1) mempunyai pengaruh yang signifikan dan berkorelasi positif terhadap pertimbangan tingkat materialitas dalam proses audit laporan keuangan; (2) Independensi auditor (X2) mempunyai pengaruh yang signifikan dan berkorelasi positif terhadap pertimbangan tingkat materialitas dalam proses audit laporan keuangan; (3) Pengalaman kerja auditor (X3) mempunyai pengaruh yang signifikan dan berkorelasi positif terhadap pertimbangan tingkat materialitas dalam proses audit laporan keuanga; dan (4) Professional judgment auditor, independensi, dan pengalaman kerja secara simultan berpengaruh terhadap pertimbangan tingkat materialitas dalam proses audit laporan keuangan.
Kata Kunci : Professional Judgment Auditor, Independensi, Pengalaman Kerja, Pertimbangan Tingkat Materialitas.

The study aimed at finding out the effect of professional judgment auditors, independency and working experiences towards the materiality level judgment in the process of auditing financial report. It was a causal study utilizing quantitative approach. The population of this study were all the staffs of functional auditors in the office of Financial Supervision Body and Development (BPKP) Representation of Bali. There were 62 respondents involved as the samples of the study which were selected based on purposive random sampling by using saturated samples. There were two types of data, such as primary and secondary data, which all of them were collected by using questionnaire. The analysis was made based on multiple regressions supported by SPSS 19 program for windows. The results indicated that (1) Professional judgment auditor (X1) had a significant effect and positive correlation towards the materiality level judgment in the process of auditing financial report; (2) the auditor independency (X2) had a significant effect and positive correlation towards the materiality level judgment in the process of auditing financial report; (3) the auditor’s working experiences (X3) had a significant effect and positive correlation towards the materiality level judgment in the process of auditing financial report; (4) Professional judgment auditor, auditor independency, and auditor’s working experiences simultaneously had significant effects and positive correlations towards the materiality level judgment in the process of auditing financial report.
keyword : Professional Judgment Auditor, Independency, Working Experiences, Materiality Level Judgment