PENGARUH PROFESIONALISME AUDITOR PADA PENILAIAN TINGKAT MATERIALITAS DALAM PENGAUDITAN LAPORAN KEUANGAN

Abstract

This research is meant to test the influence of auditor professionalism on the assessment of level of materiality on the auditing of financial statement in Audit Board of the Republic of Indonesia (BPK RI) of East Java Provincial representative. The auditor professionalism is reflected in five dimensions i.e. devotion to the profession, social obligation, independency, confidence in the profession, and the relationship with colleagues. This research has been done by using simple random sampling method. The data collection technique applies survey method which is done by issuing 60 questionnaires. 45 questionnaires have returned. The data has been obtained and processed by using multiple linear regressions analysis. The result of this research shows that: (a) the devotion to the profession has positive influence to the measurement of level of materiality, (b) the social obligation does not have any influence to the measurement of level of materiality, (c) independency has positive influence to the measurement of level of materiality, (d) confidence to the profession does not have any influence to the measurement of level of materiality, (e) the correlation with colleagues does not have any influence to the measurement of level of materiality.
Keywords: The Devotion to the profession, social duty, independency, Confidence to the profession, and the Relation with Colleagues.