Pengaruh Pengalaman Auditor, Profesionalisme Auditor, Task Complexity, Time Pressure, Gender dan Etika Profesi Terhadap Auditor Materiality Judgments (DKI Jakarta, Indonesia)
DOI:
https://doi.org/10.30656/jak.v11i2.9007Abstract
Abstract
Public Accounting Firms are professional institutions that are obliged to uphold ethics and professionalism, and are capable of global competition on an international and national scale. Auditors are responsible for implementing professional standards and upholding the required provisions. In the implementation of audited financial reports, misinformation is still found and there are even frauds in financial reports, so that it raises questions about the professionalism of Public Accountants who should provide reports that are reliable, accurate and free of material misstatement. This debate has never been resolved, apart from involving large public accounting firms in the country and abroad. This research aims to examine the impact of experience, professionalism, complexity, pressure, gender and ethics on the auditor's assessment of materiality in audited financial reports. The research population is registered auditors at the Indonesian Institute of Public Accountants (IAPI) in the DKI Jakarta area. The simple random sampling method was used to select samples, distribute questionnaires to auditors who work at Public Accounting Firms (KAP) in the area. A total of 80 auditors filled out and returned the questionnaire as a sample. Data were analyzed using multiple linear regression with SPSS software, and tested the hypotheses in this research.
Examination of the data shows that experience, professionalism, complexity, pressure and gender influence the consideration of materiality levels in financial reports. Meanwhile, professional ethics has no impact or influence on the consideration of the level of materiality in financial reports.
Keywords: Experience, Professionalism, Task Complexity, Time Pressure, Gender, Professional Ethics, Materiality
References
Ahmad, H. (2023). The Influence of Task Complexity, Independence and Integrity on Internal Audit Quality. Advances in Managerial Auditing Research, 1(1), 23-34.
Amin, A. (2023). Several Factors Affecting the Occurrence of Audit Delay. Advances in Managerial Auditing Research, 1(1), 1-13.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2016). Auditing & Jasa Assurance (15th ed.). Erlangga. Arnold, V., Hayne, S. C., & Sutton, S. (1997). Accountants and Time Pressure: The Materiality Decision. American Conference on Information Systems (AMCIS).
Eka, Yesi dan M.Rasuli. 2019. Pengaruh Kompetensi, Pengalaman Kerja, Independensi, Integritas, Profesionalisme dan Akuntabilitas Auditor Terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi. Jurnal Ekonomi-JE (2019). Vol 27, No 4
Febrianty. (2012). Pengaruh Profesionalisme Auditor Terhadap Pertimbangan Materialitas Audit Atas Laporan Keuangan. Jurnal Ekonomi Dan Informasi Akuntansi, Volume 2 Nomor 2, pp.159- 200.
Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23 (8th ed.). Semarang: Badan Penerbit Universitas Diponegoro.
Glover, Steven M dkk. (2005). Auditing & Assurance Services A Systematic Approach: Pendekatan Sistematis- Buku 1. Salemba. Jakarta.
Hayes, Rick, Philip Wallage, dan Hans GÓ§rtemaker (2014). Principles of Auditing: An Introduction to International Standars on Auditing. United Kingdom: Pearson Education Limited.
Ikatan Akuntan Indonesia (2016). Kode Etik Akuntan Profesional. Jakarta, Salemba Empat.
Iriyadi dan Vannywati (2011), Pengaruh Profesionalisme Auditor Dan Etika Profesi Auditor Terhadap Pertimbangan Tingkat Materialitas. Jurnal Ilmiah Ranggagading, Volume 11 Nomor 2, pp.75- 81.
Jasmadeti, Widyastuti, T., & Suyanto. (2018). Pengaruh Profesionalisme Auditor Dan Pertimbangan Tingkat Materialitas Terhadap Kualitas Audit (Studi Empiris Pada Auditor KAP Jakarta Pusat). Jurnal Ilmiah Ilmu Ekonomi, 21(1), 1546–1554.
Jadiyappa, N., Hickman, L. E., Kakani, R. K., & Abidi, Q. (2021). Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India. Managerial Auditing Journal, 36(5), 724–743. https://doi.org/10.1108/MAJ-12-2020- 2957
Jensen, C., & Meckling, H. (1976). Theory Of The Firm : Managerial Behavior, Agency Costs and Ownership Structure. 3, 305–360.
Kieso, Kimmel, & Weygandt. (2015). Financial Accounting (IFRS 3e). Wiley.
Kurniawanda A. M. (2013), Pengaruh Profesionalisme Auditor Dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas. e-Jurnal Binar Akuntansi, Volume 2 Nomor 1, pp.27-37.
Kriyantono, Rachmat. 2017. Teori – Teori Public Relations Perspektif Barat dan Lokal. Jakarta: Kencana.
Lestari, Ni Made Ayu dan I Made arya Utama. 2013. Pengaruh Profesionalisme, Pengetahuan Mendeteksi Keeliruan. Pengalaman, Etika Profesi pada Pertimbangan Tingkat Materialitas. E- jurnal Akuntansi Universitas Udayana. 5(1): 112-129. ISSN: 2302-8556
Manita, R., Lahbari, H., & Elommal, N. (2011). The impact of qualitative factors on ethical judgments of materiality: An experimental study with auditors. International Journal of Business, 16(3), 231–243.
Masnur, R. M., & Junaid, A. (2023). Pengaruh Beban Kerja, Task Specific Knowladge dan Tekanan Waktu Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan. Center of Economic Students Journal (CSEJ), 6(1), 31-43.
Maulina, Mutiara. Ratna Anggraini dan Choirul Anwar (2010). Pengaruh Tekanan Waktu dan Tindakan Supervise Terhadap Pertimbangan Materialitas (Studi pada Auditor di KAP Wilayah Jakarta Selatan). Simposium Nasional Akuntansi XIII Purwokerto 2010
Mappanyukki, R., Ghozali, I., Yuyetta, E. N. A., & Harto, P. (2017). The role of the non assurans service in moderating the effect professional ethics, materiality and risk to audit quality reduction. International Journal of Civil Engineering and Technology, 8(9), 1065–1073.
Marini, M. (2017). Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, Dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Akuntan Publik. Keberlanjutan, 2(1), 396. https://doi.org/10.32493/keberlanjutan.v2i1.y2017.p396-430
Messier, William F., Steven M. Glover, dan Douglas F. Prawitt (2014). Jasa Audit dan Assurance: Pendekatan Sistematis. Edisi 8. Jakarta: Salemba Empat.
Mgbame, C. O., Eragbhe, E., & Osazuwa, N. P. (2012). Audit partner tenure and audit quality: An empirical analysis. European Journal of Business and Management, 4(7), 154–162.
Muhammad, Erfan (2013). Analisis Profesionalisme, Pengetahuan, Dan Etika Profesi Auditor Terhadap Pertimbangan Tingkat Materialitas Pemeriksaan Laporan Keuangan. JAFFA, Volume 1 Nomor 1, pp.1-14.
Mulyadi. (2011). Auditing. Salemba Empat. Jakarta.
Nugroho, Fajar Dwi. (2008) Pengaruh Time Pressure, Risiko Audit, Locus of Control dan Komitmen Profesi terhadap pertimbangan materalitas. Skripsi, Fakultas Ekonomi Universitas Muhammadiyah Surakarta.
Pramaswaradana, I., & Astika, I. B. P. (2017). Pengaruh Audit Tenure, Audit Fee, Rotasi Auditor, Spesialisasi Auditor, dan Umur Publikasi Pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 19(1), 168–194.
Papalia, Feldman. (2012). Experience Human Development. Twelfth Edition. McGraw-hill. New York.
Prasetyo, R., & Trisnawati, R. (2018). Gender Terhadap Pertimbangan Tingkat Materialitas (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan Yogyakarta ). E-Jurnal Ekonomi Dan Bisnis
Rustiarini, N. W., Listawan, I. K., & Dewi, N. P. S. (2021). Effect of Professional Ethics, Audit Quality, and Workload on Materiality Levels Consideration. Management and Sustainable Development Journal, 3(1), 93–105. https://doi.org/10.46229/msdj.v3i1.202
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D (Edisi Kedua). Alfabeta. Sujarweni, V. Wiratna. 2014. Metode Penelitian: Lengkap, Praktis, dan Mudah Dipahami. Yogyakarta: Pustaka Baru Press.
Sabrina. 2011. Pengaruh Pengalaman, Keahlian, Situasi Audit, Etika dan Gender terhadap Ketepatan Pemberian Opini Auditor melalui Skeptisisme Profesional Auditor. Skripsi. Universitas Diponegoro.
Salsabila, Ainia, Hepi Prayudiawan. 2011. “Pengaruh Akuntabilitas, Pengetahuan Audit dan Gender terhadap Kualitas Hasil Kerja Auditor Internalâ€. Jurnal Telaah & Riset Akuntansi.Vol. 4. No. 1 Juli 2011. Hal. 155 – 175
Tuanakotta, Theodorus M (2014). Audit Berbasis ISA (International Standar on Auditing). Jakarta: Salemba Empat.
Utami, G., & Nugroho, M. A. (2014). Pengaruh Profesionalisme Auditor, Etika Profesi Dan Pengalaman Auditor Terhadap Pertimbangan Tingkat Materialitas Dengan Kredibilitas Klien Sebagai Pemoderasi. Nominal, Barometer Riset Akuntansi Dan Manajemen, 3(1), 92–101. https://doi.org/10.21831/nominal.v3i1.2155
Waggoner, Jeri B. dan James D. Cashell, 1991, ―The Impact of Time Pressure on Auditors‟ Performance, The Ohio CPA Journal
Weiten, W. 2008. Psychology Themes and Variations Breifer Version. USA. International Student Edition.
Winadi, N. G. A. R. A., & Mertha, I. M. (2017). Pengaruh Independensi, Skeptisisme Dan Gender Pada Pertimbangan Materialitas Dan Implikasinya Pada Ketepatan Pemberian Opini Auditor. E-Jurnal Akuntansi, 19, 251–279.
Yesy, Tria Anita. 2014. Pengaruh time pressure, resiko audit, locus of control, dan turnover intentions terhadap pertimbangan materialitas (studi empiris pada kantor akuntan publik di pekanbaru, padang, jambi dan batam). JOM FEKON VoL. 1 no.2 Oktober
Downloads
Published
Issue
Section
License
Author(s) retain the copyright of articles published in this journal, with first publication rights granted to JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi This Work by JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi is licensed under a Creative Commons Attribution 4.0 International License. This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited
