PROFESI AUDITOR MASIH MEMILIKI OBJEKTIFITAS TINGGI DALAM PEMERIKSAAN LAPORAN KEUANGAN

Abstract

This study aims to examine the influence of professionalism, integrity, objectivity, accountability, and auditor experience on the level of materiality in the examination of financial statements, both simultaneously and partially. The design of this study is explanatory causality with the type of hypothesis testing. Data sources use primary data through questionnaires in the Public Accountant Office in DKI Jakarta. The individual analysis unit with the respondents is the auditor. The sampling technique is Simple Random Sampling. Data analysis using Multiple Linear Regression Analysis. The results of the study show that simultaneously the variables of professionalism, integrity, objectivity, accountability, and auditor experience significantly influence the level of materiality. Partially shows that the variables of professionalism, objectivity, and accountability of auditors influence the level of materiality. While the integrity and auditor experience variables do not affect the level of materiality. The amount of influence together on Adjusted R Square shows 52.3%, the remaining 47.7% is influenced by other variables. The auditor has a high objectivity attitude and does not commit morality that can reduce his objectivity, so that he is free from conflicts of interest and can reveal conditions in accordance with the facts, and not let the material misstatement he knows or divert consideration to other parties, and maintain a dilemma ethics when the conflict of interest comes to him. This happens because in various situations the auditor remains fair, impartial, intellectually honest, not prejudiced or biased, and free from conflicts of interest or under the influence of other parties so that they are reliable and trustworthy.

 

Keywords: auditor professionalism, auditor integrity, auditor objectivity, auditor accountability, auditor experience, materiality level.