Pengaruh Pengalaman Auditor terhadap Pertimbangan Tingkat Materialitas dalam Proses Pengauditan Laporan Keuangan Melalui Dimensi Profesionalisme

Abstract

This study aims to investigate the effect of auditors’ experience assessed indirectly on the level of materiality on financial statements auditing process through auditor’s dimension of work professionalism based on: a) dedication of the profession, b) social obligation, c) independence, d) belief of at profession and e) relation with humanity of friend profession.

This study is a casual study by employing survey method. The target population in this study is government auditors working in BPK-RI of Central Java. The number of samples taken is 67 people. The sampling technique used is non-probability sampling with judgment sampling method. The method of analysis used in this study is path analysis.

The findings of the study are: 1) auditor’s experience directly and positively influence the dimensions of professionalism, consisting of dedication of profession, social obligations, independence, belief of at profession and relation with humanity of friend profession, 2) dimension of professionalism having direct and positively effect on the level of materiality consists of dedication of profession, independence, belief of at profession, relation with humanity of friend profession, whereas the social obligation does not influence level of materiality, 3) there is an impact of auditors’ work experience assessed indirectly on level of materiality in financial statements auditing process through auditor’s dimension of work professionalism, which are dedication, independence, belief of at profession and relation with humanity of friend profession.