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Reni Yendrawati
Universitas Islam Indonesia
Economics, Econometrics & Finance

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Analisis Hubungan antara Profesionalisme Auditor dengan Pertimbangan Tingkat Materialitas dalam Proses Pengauditan Laporan Keuangan Reni Yendrawati
Journal of Accounting and Investment Vol 7, No 2: July 2006
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study sought to determine the relationship between the professionalism of auditors as independent variables with the dependent variable is the level of materiality considerations in the process of auditing the financial statements. Respondents are professionals working in the public accounting firm in the city of Yogyakarta, both as an intern, junior auditors, senior auditors, supervisors, managers and partners. With nonprobabilitas sampling method, this research seeks to collect information from respondents available at the time of the study to provide information needed in research. Questionnaires are used as a tool to measure the variables used in the study. The hypothesis was tested using kendall tau nonparametric statistical methods to determine whether there is a relationship between the level of professionalism of the auditor's consideration of materiality in the process of auditing the financial statements. From the tests carried out showed that the auditors professionalism variables associated significantly and positively associated with variable levels of materiality considerations in the process of auditing the financial statements are indicated by = 0.570. Each dimension of professionalism of auditors, namely: dedication, social obligations, self-reliance, confidence in the regulatory profession, relationships with colleagues is significantly and positively associated with variable levels of materiality considerations. That relationship suggests that the more an auditor that has a high dedication to the profession, have a high awareness that the audit profession is a profession that is trusted by the people, has the mental attitude of self-contained, have confidence in the quality of self and peers who are equally understand the work of auditing and having relations with other professions will be able to make extensive consideration materiality levels better.
Persepsi karyawan mengenai faktor-faktor yang mempengaruhi pencegahan fraud Rahajeng Anindyajati; Reni Yendrawati
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Fraud merupakan hal yang tidak dapat dihindari dan memerlukan berbagai upaya pencegahan. Penelitian ini bertujuan untuk menganalisis pengaruh sistem pengendalian internal, kesesuaian kompensasi, perilaku etis, dan whistleblowing system terhadap pencegahan fraud. Teknik pengambilan sampel menggunakan teknik purposive sampling, dengan kriteria karyawan yang bekerja minimal 2 tahun di PT Bina San Prima Yogyakarta. Sampel pada penelitian ini berjumlah 53 responden. Penelitian ini menggunakan metode kuantitatif dengan teknik regresi linear berganda. Pengolahan data pada penelitian ini menggunakan program SPSS versi 22. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal, perilaku etis, dan whistleblowing system berpengaruh positif terhadap pencegahan fraud. Kesesuaian kompensasi tidak berpengaruh terhadap pencegahan fraud. Penelitian ini dapat menjadi acuan bagi perusahaan dalam menentukan upaya pencegahan yang tepat dan penelitian selanjutnya. 
Co-Authors Rahajeng Anindyajati