PENGARUH PROFESIONALISME AUDITOR TERHADAP TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN

Abstract

This research aimed to examine the effect of the auditors’ professionalism on the materiality level of the financial statement auditing at KAP Buntaran and Lisawati, KAP Sugeng, Sjahriar, and Partners, and KAP Basri Hardjosumarto and Partners, KAP Bambang, Sujipto Ngumar and partners. Moreover, the dependent variable was the materiality level. While the independent variable was the auditors'professionalism which was reflected in five things, i.e., dedication to the profession, social responsibility, independence, faith in the profession rules, and relationship among auditors. Furthermore, the data collection technique used convenience sampling. The instrument in the data collection technique used questionnaires. The questionnaires were distributed to the respondents. Additionally, the data analysis technique used multiple regression. The result showed that simultaneously, the independent variable which consisted of dedication to the profession, social responsibility, independence, faith in the profession rules, and relationships among auditors; had a significant effect on the dependent variable (materiality level). In addition, partially, the effect of dedication to the profession, independence, and relationships among auditors had a bigger effect on the materiality level within financial statement auditing. It meant they didn’t affect the materiality level.