The Influence Of Professional Ethics, Professionalism, Independence, And Experience On The Materiality Level Of Public Sector Financial Report Auditors (Auditor at KAP Djoko, Sidik, and Indra)

Arrum Safitri

Atwal Arifin

This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for the public sector. The purpose of this study is to increase public confidence, which is achieved in part through evaluating financial reports by government auditors. In this research, information was collected by sending questionnaires to the accounting companies Djoko, Sidik, and Indra. sampling method using purposeful sampling Multiple regression is the method of data analysis used. data processing software, including Microsoft Excel and SPSS version 25.0. According to the findings of this research, professionalism and experience impact the amount of materialism. Professional ethics and independence have little effect on the objective world.

Keywords: professional ethics professionalism Independence experience auditor materiality level

Ardianingsih, A., & Ilmiani, A. (2019). Analisis Profesionalisme Dan Etika Profesi Dalam Penentuan Pertimbangan Tingkat Materialitas. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 21(4). Https://Doi.Org/10.32424/Jeba.V21i4.1540

Komite Standar Akuntansi Pemerintahan. (2021). In Standar Akuntansi Pemerintahan. From Https://Www.Ksap.Org/Sap/Wp-Content/Uploads/2021/07/Buku-Sap-2021.Pdf.

Kuncoro, A., & Ermawati, N. (2017). Pengaruh Independensi, Pengalaman, Pengetahuandanetikaprofesi Terhadap Pertimbangan Materialitas. Monex Jurnal Accounting Research, 6, 286–291. Https://Doi.Org/Http://Dx.Doi.Org/10.30591/Monex.V6i2.600.G568

Murhaban, Nurhasanah, & Ratna. (2017). Pengaruh Pengalaman Auditor Dan Pengabdian Pada Profesi Terhadap Tingkat Materialitas Dalam Audit Laporan Keuangan . Jurnal Visioner & Strategis, 6(2), 89–97.

Nur’ain, H., Malik, S. A., Salsabila, Z. I., & Khoiriawati, N. (2022). Pengaruh Etika Profesi Dan Independensi Terhadap Tingkat Materialitas (Studi Literatur). Research In Accounting Journal, 2(3), 358–364. Https://Doi.Org/Http://Journal.Yrpipku.Com/Index.Php/Raj

Nurad, E., Wibowo, R. E., Kristiana, I., Sinarasri, A., & Alwiyah. (2021). Pengaruh Pengalaman Auditor, Indepedensi Dan Komitmen Organisasi Terhadap Keputusan Untuk Mempertimbangkan Tingkat Materialitas Dalam Audit Laporan Keuangan (Studi Empiris Pada Kantor Akuntan Publik Di Kota Semarang). Proding Seminar Nasional Unimus, 4, 487–502. Https://Doi.Org/Https://Prosiding.Unimus.Ac.Id/Index.Php/Semnas/Article/View/817

Paramita, I., & Damayanti, R. T. (2017). Pengaruh Pengalaman, Profesionalisme, Dan Etika Profesi Auditor Terhadap Penentuan Tingkat Materialitas. Widyakala Journal, 4(2). Https://Doi.Org/10.36262/Widyakala.V4i2.59

Pojk-Laporan-Tahunan-Emiten-Perusahaan-Publik. Peraturan Ojk. (N.D.). Retrieved August 5, 2016, From Https://Www.Ojk.Go.Id/Id/Kanal/Pasar-Modal/Regulasi/Peraturan-Ojk/Pages/Pojk-Laporan-Tahunan-Emiten-Perusahaan-Publik.Aspx

Pratama, A., & Ginting, R. (2022). Pengaruh Profesionalisme Auditor, Time Pressure, Etika Profesi Dan Gender Terhadap Tingkat Materialitas. Jurnal Proaksi, 9(2),204–218. Https://Doi.Org/10.32534/Jpk.V9i2.2716

Setiadi, & Sibarani, B. B. (2019). Materialitas Pada Proses Audit. Jurnal Bisnis Dan Akuntansi Unsurya, 4(2), 87–93. Https://Doi.Org/Ttps://Journal.Universitassuryadarma.Ac.Id

Sintha, N. K. S., Rustiarini, N. W., & Dewi, N. P. S. (2021). Pengaruh Kompetensi, Profesionalisme, Independensi, Pengalaman Auditor, Dan Tipe Kepribadian Terhadap Pertimbangan Tingkat Materialitas (Studi Pada Kantor Akuntan Publik Di Bali). Jurnal Karma (Karya Riset Mahasiswa Akuntansi), 1, 1804–1814. Https://Doi.Org/Https://E-Journal.Unmas.Ac.Id/Index.Php/Karma/Article/View/3815

Standar Pemeriksaan Keuangan Negara - Bpk. (N.D.). Retrieved January 6, 2017, From Https://Www.Bpk.Go.Id/Assets/Files/Storage/2017/01/File_Storage_1484641204.Pdf

Stephanus, A. D. S. (2021, December 4). Materialitas – Daniel Sugama Stephanus – Accounting, Auditing, Finance, And Others... Daniel Sugama Stephanus - Accounting, Auditing, Finance, And Others... Retrieved December 15, 2022, From Https://Danielstephanus.Wordpress.Com/Tag/Materialitas/

Sugiyono (2019). Statistika Untuk Penelitian. Bandung : Cv Alfabeta.

Su'un, M. (2021). Pengaruh Profesionalisme Auditor Dan Etika Profesi Terhadap Tingkat Materialitas Dalam Proses Pengauditan Laporan Keuangan. Yume : Journal Of Management, 4(2), 325–336. Https://Doi.Org/ Https://Doi.Org/10.2568/Yum.V4i2.1021

Web analysis for Kapdsi - kapdsi.com. Kapdsi. (n.d.). Retrieved December 15, 2022, from https://kapdsi.com.cutestat.com/

Widjaya, I. N., & Lumbantoruan, R. (2016). Pengaruh Profesionalisme Dan Pengalaman Auditor Untuk Mempertimbangkan Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan (Studi Kasus Pada Kantor Akuntan Publik Di Wilayah Jakarta Pusat). Buletin Ekonomi, 20(1). Https://Doi.Org/Https://Doi.Org/10.33541/Buletin%20ekonomi.V20i1.325