Jurnal : Profesionalisme Auditor dan Tingkat Materialitas

PROFESIONALISME, PENGETAHUAN AKUNTAN PUBLIK DALAM MENDETEKSI KEKELIRUAN, ETIKA PROFESI DAN PERTIMBANGAN TINGKAT MATERIALITAS

Oleh: Arleen Herawaty dan Yulius Kurnia Susanto

ABSTRACT

The aim of this study was to examine the effect of professionalism, auditor’s knowledge for errors and professional ethics on materiality level judgement in the auditing process of financial statements. Data were obtained by survey questionnaires, which were completed by accountants who work at Registered Public Accountants, started from senior up to partner level. Samples were obtained through convenience sampling. Data were analyzed using multiple regression analysis. The result of this study showed that professionalism, auditor’s knowledge for errors and professional ethics have significant and positive influence to materiality level judgement in auditing process of financial statements.

Silakan download di sini 🙂

PENGARUH PROFESIONALISME AUDITOR TERHADAP TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN

Oleh: Hendro Wahyudi dan Aida Ainul Mardiyah

ABSTRACT

This research objective is to examine empirically the influence of professionalism of auditor on level of materiality in course of financial statement audit. Professionalism of auditor which estimate can influence level of materiality is devotion of at profession, social obligation, independence, belief of at profession, and relation with humanity of friend profession. Data is selected using purposive sampling. The analysis units for responses of 66 staff in KAP Suprihadi and Friend’s. The data collection is performed using mail survey. The statistic method used to test the hypotheses is multiple regressions.

The study results are as follows: 1) the influence of devotion of at profession on materiality. Result of researches has done Rahmawati (1997) and Hastuti et al. (2003), 2) the influence of independence on materiality. Result of researches has done Rahmawati (1997) and Hastuti et al. (2003), 3) the influence of belief profession on materiality Result of researches has done Rahmawati (1997) and Hastuti et al. (2003), 4) the influence of relation with humanity of friend profession. Result of researches has done Rahmawati (1997) and Hastuti et al. (2003), also 5) the influence of devotion of social obey on materiality do not support research of Rahmawati (1997) and Hastuti et al. (2003). This research also indicate that by using five dimension of professionalism that is: devotion of at profession, social obligation, independence, belief of at profession, and relation of humanity of friend of profession can influence a auditor in considering storey level materiality. Consideration mount materiality influenced by the professionalism, consistence with result of previous research.

Keywords: devotion of at profession, social obligation, independence, belief of at profession, relation with humanity of friend profession, and materiality.

Silakan download di sini 🙂

ANALISIS HUBUNGAN ANTARA PROFESIONALISME AUDITOR DENGAN PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN

Oleh: Rini Yendrawati

Silakan download di sini 🙂

PENGARUH SIKAP PROFESIONALISME INTERNAL AUDITOR TERHADAP PERANAN INTERNAL AUDITOR DALAM PENGUNGKAPAN TEMUAN AUDIT

Oleh: Bachtiar Asikin

ABSTRAK

Pengaruh sikap profesionalisme auditor terhadap peranan internal auditor dalam pengungkapan temuan audit. Ada dua hal pada yang ingin dikemukakan di sini, yaitu (1) sikap profesionalisme internal auditor, adalah standar profesionalisme internal auditor, pengetahuan dan kecakapan, hubungan antar manusia dan komunikasi, pendidikan berkelanjutan, dan ketelitian profesioanal. (2) peranan internal auditor dalam pengungkapan temuan audit, adalah unsure-unsur temuan audit.

Silakan download di sini 🙂

PENGARUH INDEPENDENSI, KEAHLIAN PROFESIONAL, DAN PENGALAMAN KERJA PENGAWAS INTERN TERHADAP EFEKTIVITAS PENERAPAN STRUKTUR PENGENDALIAN INTERN PADA BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG

Oleh: Ni Putu Eka Desyanti dan Ni Made Ratnadi

ABSTRACT

Internal controller is crucial in developing effective internal control structure of Bank Perkreditan Rakyat. Because of the important role of internal controller, s/he must be independent, has sufficient professional competencies and working experiences.

This study aims to investigate the effect of significant independency, professional competency, and working experience of internal controller simultaneously and partially on the effectiveness of implementation of internal control structure of Bank Perkreditan Rakyat in Badung Regency. Variables used in this study include internal control structure as the dependent variable; and independency, professional competency, and working experience of internal controller as the independent variables. The result shows that independency, professional competency, and working experience of internal controller simultaneously and partially affect the effectiveness of implementation of internal control structure of Bank Perkreditan Rakyat in Badung Regency significantly. And, the most dominant factor is professional competency.

Silakan download di sini 🙂