The Effect of Professionalism, Knowledge Detect Errors and Auditor’s Experience to Judgment of Materiality Level of Financial Statements Audit

Nofantika, Mella
Sukirman, Sukirman

Accounting Analysis Journal
Vol 5 No 4 (2016): November 2016

Tujuan penelitian ini adalah untuk memperoleh bukti empiris tentang pengaruh profesionalisme, pengetahuan mendeteksi kekeliruan dan pengalaman auditor terhadap pertimbangan dalam menentukan tingkat materialitas audit laporan keuangan. Populasi dan sampel penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik Kota Semarang. Teknik pengambilan sampel menggunakan teknik convenience sampling. Sampel dalam penelitian ini yaitu 64 auditor. Pengumpulan data menggunakan metode angket (kuesioner). Analisis data menggunakan analisis deskriptif dan analisis inferensial dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa profesionalisme, pengetahuan mendeteksi kekeliruan dan pengalaman auditor secara simultan berpengaruh terhadap pertimbangan tingkat materialitas audit laporan keuangan. Hasil uji parsial menunjukkan bahwa secara parsial profesionalisme dan pengetahuan mendeteksi kekeliruan berpengaruh signifikan terhadap pertimbangan tingkat materialitas audit laporan keuangan dan pengalaman auditor secara parsial tidak berpengaruh signifikan terhadap pertimbangan tingkat materialitas audit laporan keuangan. This study is aimed to get empirical evidence about the influence of professionalism, knowledge detects errors and auditor’s experience against judgment of materiality level of financial statement audit. The population and sample of this study is an auditor works in the public accounting firm of Semarang. Moreover, the technique for taking the sample is convenience sampling. There are 64 respondents in this study. Data is collected by applying questionnaire method. Whereas, the data is analyzed through descriptive and inferential analysis with SPSS version of 21. The results of this research show that professionalism, knowledge detects errors and auditor’s experience simultaneously have significantly affect on judgment of materiality level of financial statement audit. The result of partial test show that professionalism and knowledge detects errors have significantly affect on judgment of materiality level of financial statement audit and auditor's experience did not have significantly affect on judgment of materiality level of financial statement audit.