PENGARUH PROFESIONALISME AUDITOR, ETIK PROFESI, DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (Studi Empiris Pada Kantor Akuntan Publik di Bali)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme auditor, etika profesi, dan pengalaman auditor terhadap pertimbangan tingkat materialitas baik secara parsial maupun secara simultan. Desain penelitian yang digunakan adalah penelitian kausal komparatif. Populasi dalam penelitian adalah Auditor yang bekerja pada kantor akuntan publik di Bali. Teknik pengambilan sampel yang digunakan adalah judgement sampling, dengan jumlah responden adalah 35 0rang auditor . Sumber data dalam penelitian adalah data primer. Data dikumpulkan dengan menggunakan metode survey melalui penyebaran kuesioner secara langsung. Metode analisis data yang digunakan yaitu analisis regresi sederhana dan regresi berganda dan pengujian data dilakukan dengan dibantu oleh Program SPSS (Statistical Product and Service Solution) 17. Hasil penelitian menunjukkan bahwa secara parsial profesionalisme auditor, etika profesi, dan pengalaman auditor berpengaruh positif dan signifikan terhadap pertimbangan tingkat materialitas. Secara simultan baik profesionalisme auditor, etika profesi, dan pengalaman auditor berpengaruh signifikan terhadap pertimbangan tingkat materialitas.
Kata Kunci : profesionalisme auditor, etika profesi, pengalaman auditor, pertimbangan tingkat materialitas.

The study aimed at finding the effect of auditor’s professionalism, professional ethics, and auditor’s experiences on the materiality level o fjudgment both partially as well as simultaneously. The study utilized a comparative causal design. The population were all the auditors working under the public accountancy office in Bali. The total number of the samples were about 35 respondents which were determined by using judgment sampling technique. The data were obtained from the primary source, collected by using survey method by distributing questionnaire directly. The data were analyzed by using simple and multiple regressions, and the testing of the data were made by SPSS Program (Statistical Product and Service Solution) 17. The results of the study indicated that partially auditor’s professionalism, professional ethics, and auditor’s experiences had a significant and positive effect on the materiality level of judgment. While the auditor’s professionalism, professional ethics, and auditor’s experiences had a simultaneous significant effect on the materiality level of judgment.
keyword : auditor’s professionalism, professionalethics, auditor’s experiences, materiality level of judgment.