Email this article The Analyzing Materiality Level Consideration Based on Auditor’s Professionalism, Professional Ethics and Auditor’s Experience
Abstract
Abstract
The objective of this study was to analyze the impact of an auditor's expertise, professional ethics, and experience on the level of materiality at a Public Accounting Firm in Bandung. This study methodology incorporated descriptive analysis and verification techniques. The research population consists of all auditors employed by a Bandung public accounting firm. The research sample was determined using a purposive sampling technique and the result was 41 auditors from 12 Public Accountant Firms in Bandung. Data collection techniques were carried out through questionnaires. The data analysis was carried out using regression analysis, determination coefficient, and hypothesis test. Before analyzing the data, instrument tests and classical assumption tests were carried out. The findings revealed a favorable and statistically significant effect of the auditor's professionalism, professional ethics, and experience on the amount of materiality considered by Bandung Public Accounting Firms. Consideration of the level of materiality was influenced by the auditor’s professionalism, professional ethics, and experience by 52.1%, while the other 47.9% was determined by other factors that were not researched in this study.
Keywords:Â Auditor; Experience; Materiality; Professionalism; Professional ethics.Â
Abstrak
Penelitian ini dilakukan di Kantor Akuntan Publik di Kota Bandung dengan tujuan menganalisis pengaruh profesionalisme auditor, etika profesi dan pengalaman auditor terhadap pertimbangan tingkat materialitas. Analisis deskriptif dan verifikatif digunakan sebagai pendekatan dalam penelitian ini. Populasi penelitian adalah semua auditor yang bekerja pada Kantor Akuntan Publik di Kota Bandung. Sampel penelitian berjumlah 41 auditor dari 12 Kantor Akuntan Publik di Kota Bandung. Teknik penentuan sampel yang digunakan adalah purposive sampling. Pengumpulan data dilakukan melalui kuesioner.  Metode analisis datayang digunakan adalah analisis regresi berganda, koefesien determinasi dan uji hipotesis. Sebelum data dianalisis dilakukan uji instrument dan uji asumsi klasik.  Hasil penelitian menunjukkan pengaruh yang positif dan signifikan dari variabel profesionalisme auditor, etika profesi, dan pengalaman auditor terhadap pertimbangan tingkat materialitas. Profesionalisme auditor, etika profesi dan pengalaman auditor mempengaruhi pertimbangan tingkat materialitas sebesar 52.1%, sedangkan pengaruh dari faktor lain yang tidak diteiliti dalam penelitian ini sebesar 47.9%.
Kata kunci:Â Auditor; Etika profesi; Materialitas; Pengalaman; Profesionalisme.
Full Text:
PDFReferences
Alsughayer, S. A. (2021). Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia. open Journal of Accounting, 10(4), 125-140.
Andiola, L. M., Downey, D. H., & Westermann, K. D. (2020). Examining Climate and Culture in Audit Firms: Insights, Practice Implication, and Future research Directions. Auditing: A Journal of Practise & Theory, 39(4), 1-29.
Anggraini, L. D. (2021). Analysis of Implementation Professionalism, Professional Ethic, Auditor Experience, and Independency as A Materiality Level Consideration in KAP of Palembang City. Jurnal AKSI (Akuntansi dan Sistem Informasi), 6(2), 119-124.
Cahan, S. F., & Sun, J. (2015). The Effect of Audit Experience on Audit Fees and Audit Quality. Journal of Accounting, Auditing, Finance, 30(1), 78-100.
Christensen, B. E., Eilifsen, A., Glover, S. M., & Messier Jr, W. F. (2020). The Effect of Audit Materiality Disclosures on Investors' Decision Making. Accounting Organizations and Society, 87, 101-168.
Dewi, P. P., & Dwiyanti, K. T. (2018). Professional Commitment , Self Effeciency and Ethical Decision Auditor. International Research Journal of Management , It and Social Sciences, 5(6), 93=104.
Haeridistia, N., & Fadjarenie, A. (2019). The Effect of Independence, Professional Ethic & Auditor Experience on Audit Quality. International Journal of Scientific & Technology Research, 8(2), 24-27.
Halim, R., Satriawan, B., Dewi, N. P., & Wibisono, C. (2020). The Effect of Experience, training, And Culture of Auditee Organizations on The Materiality Consideration with Auditor's Professionalism as Intervening Variables in Batam City KAP. International Journal of Research In Commerce and Management Studiess, 2(4), 74-89.
Heyrani, F., Banimahd, B., & Roudposhti, F. R. (2016). Investigation of Effect Of Auditors' Professionalism Levels on Their Judgment to Resolve The Conflict Between Auditor and Management. Procedia Economics and Finance, 36, 177-188.
Kadeh, M., & Salari, A. (2011). The Effects of Qualitative Characteristics of Judgment on The Auditors'Professional Judgments. Journal of Auditor, 54, 128-140.
Kuntari, M., Chariri, A., & Nurdhiana, N. (2017). The Effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor Motivation on Audit Quality. Sriwijaya International Journal of Dynamic Economics and Business, 1(2), 203-218.
Kusumawati, A., & Syamsuddin, S. (2018). The Effect of Auditor Quality to Professional Skepticism and its Relationship to Audit Quality. International Journal of Law and Management, 60(4), 998-1008.
Lakis, V., & Masiulevicius, A. (2017). Acceptable Audit Materiality for Users of Financial Statements. Management, 31(2), 117-125.
Lase, E., Hwee, T. S., & Edward, Y. R. (2021). The Effect of Role Conflict and Ethical Sensitivity on Auditor Performance with Moderation of Emotional Intelligence. Journal of Economics, Business, & Accountancy Ventura, 24(2), 326-338.
Lunenburg, F. C. (2012). Compliance Theory and Organizational Effectiveness. Journal of Scholarly Academic Intellectual Diversity, 14(1), 1-4.
Maiwan, M. (2018). Memahami Teori-teori Etika : Cakrawala dan Pandangan. Jurnal Ilmiah Mimbar Demokrasi, 17(2), 193-215.
Masiulevicius A, L. V. (2018). Differentiation of Performance Materiality in Audit Based on Business Needs. Entrepeneurship and Sustainability Issue, 3(4), 115-124.
Michael, C. J., & William, H. M. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, 3(4), 305-360.
Muslim, M., Ahmad , H., & Rahim, S. (2019). The Effect of Emotional, Spiritual and Intellectual Intelligence on Auditor Professionalism at the Inspectorat of South Sulawesi Province. The Indonesian Accounting Review, 9(1), 73-84.
Nadir, Rasyidah, Dien, T., Sabri, W., & Andi, K. N. (2019). The Effect of Auditor Professionalism, Experience, and Ethic on Materiality Consideration (An Empirical Study Goverment Auditors in Makasar). Proceedings of the 1st International Conference on Environmental Governance (pp. 252-261). Makassar: Research Meets Innovation.
Novitasari, I. (2018). Pengaruh Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas. E-jurnal Akuntansi Universitas Hasanudin, 17(2), 137-145.
OJK. (2019). Announcement No. PENG-3/PM-1/2019. Retrieved from OJK.co.id.
Pentland, B. T., & Singh, H. (2012). Materaility: What are the consequences. In M. L. Paul, A. N. Bonnie, & K. Jannis, Materiality and Organizing : Social Interaction in a Technological World (pp. 287-295). Oxford University Press.
pppk.kemenkeu.go.id. (2019, June 29). Retrieved from pppk.kemenkeu.go.id.
Putria, R. H., & Mardijuwonob, A. W. (2020). The Effect of Competence , Work Experience, Professionalism, and Auditor Independence on Audit Quality. International Journal of Innovation, Creativity and Change, 13(9), 1-12.
Rahardjo, B. T., & Farouk, U. (2019). Effect of Professionalism of Auditors and Professional Ethics on Consideration of Materiality Levels (Empirical Study on Public Accounting Firm East Jakarta). International Journal of Social Science and Public Policy (IJSSPP), 1(1), 25-34.
Ratna, T. D., & Anisykurlillah, I. (2020). The Effect of Experience, Independence, and Gender on Auditor Professional Scepticism with Professional Ethics as Moderating. Accounting Analysis Journal, 9(2), 138-145.
Rustiarini, N. W., Listawan, I. K., & Dewi, N. S. (2021). Effect of Professional Ethics, Audit Quality, and Workload onMateraility Levels Consideration. Management and Sustainable Development Journal, 3(1), 93-105.
Shvyreva, O. I. (2018). Methodology for Determining Materiality in Audit and Applying it When Assesing Detected Misstatements. Journal of Applied Economic Sciences, 13(5), 1260-1267.
Suyono, E., & Farooque, O. (2019). Auditors' Professionalism and Factors Affecting it : insights from Indonesia. Journal of Asia Business Studies, 13(4), 543-558.
Tassadaq, F., & Malik, Q. A. (215). Creative Accounting & Financial Reporting : Model Development & Empirical Testing. International Journal of Economics and Financial Issues, 5(2), 544-551.
Tyler, T. R. (2021). Why People Obey The Law. Princeton University Press.
Ussahawanitchakit, A., & Intakhan, A. (2011). Audit Professionalism, Audit Independence, and Audit effectiveness of CPAs in Thailand. International Journal of Business Research, 11(2), 1-11.
Zogning, F. (2017). Agency Theory: A Critical review. European Journal of Business and Management, 9(2), 1-8.
DOI: http://dx.doi.org/10.33603/jka.v6i2.6973
Refbacks
- There are currently no refbacks.
 |
 |
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Lt. 2 Gedung Universitas Swadaya Gunung Jati Jalan Pemuda No.32, Sunyaragi, Kesambi, Kota Cirebon, Jawa Barat 45132