PENGARUH PROFESIONALISME AUDITOR, TINGKAT PENDIDIKAN, ETIKA PROFESI DAN PENGALAMAN KERJA AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS (STUDI PADA KANTOR AKUNTAN PUBLIK SE-BALI)

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah profesionalisme auditor, tingkat pendidikan, etika profesi dan pengalaman kerja auditor berpengaruh terhadap pertimbangan tingkat materialitas. Penelitian ini dilakukan pada kantor akuntan publik se-Bali. Pemilihan sampel dilakukan dengan metode purposive sampling dimana terdapat 60 sampel dalam penelitian ini yang merupakan auditor yang bekerja pada kantor akuntan publik se-Bali. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari responden melalui penyebaran kuesioner. Pengujian data dilakukan dengan cara uji validitas, uji realibilitas dan pengujian hipotesis. Data yang telah diperoleh kemudian dianalisis dengan persamaan regresi linier berganda antara variabel independen dan variabel dependen, baik secara parsial maupun secara simultan. Hasil penelitian ini menunjukkan bahwa (1) profesionalisme auditor berpengaruh secara signifikan terhadap pertimbangan tingkat materialitas, (2) tingkat pendidikan auditor berpengaruh secara signifikan terhadap pertimbangan tingkat materialitas, (3) etika profesi auditor berpengaruh secara signifikan terhadap pertimbangan tingkat materialitas, (4) pengalaman kerja auditor terhadap pertimbangan tingkat materialtas, (5) profesionalisme auditor, tingkat pendidikan, etika profesi, dan pengalaman kerja auditor secara simultan berpengaruh terhadap pertimbangan tingkat materialitas.
Kata Kunci : Profesionalisme Auditor, Tingkat Pendidikan, Etika, Pengalaman, Tingkat Materialitas.

The aim of the study was to find out whether auditor’s professionalism, level of education, professional ethics, and auditor’s working experiences had an effect on the materiality level of consideration. This study was conducted at the public accountancy offices in Bali. There about 60 auditors, as the samples of the study, working under the public accountancy offices in Bali which were selected based on purposive sampling technique. The data of the study were obtained from a primary sources by distributing questionnaires. The data testing were made by using validity, realibility as well as hypothesis testing, and they were analytzed based on a multiple linear regression equation between independent and dependent variables, both partially and simultaneously. The results of the analysis indicated that (1) auditor’s professionalism had a significant effect on the materiality level of consideration, (2) the level of education had a significant effect on the materiality level of consideration, (3) the professional ethics had a significant effect on the materiality level of consideration, and (4) the auditor’s working experiences a significant effect on the materiality level of consideration, (5) the auditor’s professionalism, level of education, professional ethics, and auditor’s working experiences had a simultaneous effect on the materiality level of consideration.
keyword : auditor’s professionalism, level of education, professional ethics, and auditor’s working experiences, the materiality level of consideration