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{\f0\froman times new roman;}}
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{\info{\author XSTAFF}}
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18\cf0\par\pard\li6026\ri0\sl-266\slmult0 \fs20\cf0\f0\charscalex100\i {Jurnal P
enelitian & Pengabdian dppm.uii.ac.id }\i0 \par\pard\li1120\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li1120\ri0\sl-386\slmult0 \fs24\cf0\f0\charscalex100\b {ANALIS
IS HUBUNGAN ANTARA PROFESIONALISME AUDITOR DENGAN }\b0 \par\pard\li2746\ri0\sl-2
80\slmult0 \fs24\cf0\f0\charscalex100\b {PERTIMBANGAN TINGKAT MATERIALITAS }\b0
\par\pard\li2066\ri0\sl-373\slmult0 \fs24\cf0\f0\charscalex100\b {DALAM PROSES
PENGAUDITAN LAPORAN KEUANGAN }\b0 \par\pard\li4493\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li4493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4493\ri0\sl-293\slmult0
\fs22\cf0\f0\charscalex100\b {Reni Yendrawati }\b0 \par\pard\li4173\ri0\sl-346\s
lmult0 \fs24\cf0\f0\charscalex100 {Dosen Fakultas Ekonomi }\par\pard\li4053\ri0\
sl-346\slmult0 \fs24\cf0\f0\charscalex100 {Universitas Islam Indonesia }\par\par
d\li4720\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4720\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li4720\ri0\sl-240\slmult0 \fs24\cf0\f0\charscalex100\b \i {ABSTRACT
}\b0 \i0 \par\pard\li1173\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1173\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li1173\ri0\sl-306\slmult0 \fs20\cf0\f0\charscalex10
0\i {The materiality consideration is a professional consideration influenced by
an auditor perception on }\i0 \par\pard\li466\ri0\sl-253\slmult0 \fs16\cf0\f0\c
harscalex100\i {the need of people who have a sufficient knowledge and
put a trust on the financial report. The research }\i0 \par\pard\li466\
ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\i {aimed to know the relations
hip between an auditor professionalism as an independent variable and }
\i0 \par\pard\li466\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\i {dependent
variable, that is the consideration of the materiality level in auditi
ng process of the financial }\i0 \par\pard\li466\ri0\sl-253\slmult0 \fs20\cf
0\f0\charscalex100\i {report. The research\uc1\u8217Xs respondents are some prof
essionals working either as a part-timer job, junior auditor, }\i0 \par\pard\li4
66\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\i {senior auditor, supervisor,
manager or partner in Public Accountant Firm located in Jogjakarta. Using the }\
i0 \par\pard\li466\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\i {nonprobabili
ty sampling method, The research tries to collect some important infor
mation given by }\i0 \par\pard\li466\ri0\sl-253\slmult0 \fs20\cf0\f0\charscale
x100\i {respondents. Questionaire is a tool used to measure the variables. The h
ypotheses were tested with Kendall }\i0 \par\pard\li466\ri0\sl-253\slmult0 \fs20
\cf0\f0\charscalex100\i {Tau nonparametric statistic method in order to k
now if there is a relationship between an auditor }\i0 \par\pard\li466\r
i0\sl-253\slmult0 \fs22\cf0\f0\charscalex100\i {professionalism and the consider
ation of the materiality level in auditing process of the financial report. }\i0
\par\pard\li1173\ri0\sl-346\slmult0 \fs20\cf0\f0\charscalex100\i {An auditor pr
ofessionalism variable is indicated from five dimension, that is: devotion of pr
ofession, }\i0 \par\pard\li466\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\i {
social obligation, independence, profession trustworthy and relation with same p
rofession. The result of this }\i0 \par\pard\li466\ri0\sl-253\slmult0 \fs20\cf0\
f0\charscalex100\i {research shows that only profession trustworthty dimes
ion has significant relation. It also has positive }\i0 \par\pard\li466\r
i0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\i {relation with the materialty
level in auditing process of the financial report showed by
(}\i0 \
fs22\cf0\f0\charscalex100 {\uc1\u964X}\fs20\cf0\f0\charscalex100\i {)= 0,420 a
nd }\i0 \par\pard\li466\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\i {signifi
cant 0,000. High integrity embedded in each individual and same profession makes
the consideration }\i0 \par\pard\li466\ri0\sl-253\slmult0 \fs22\cf0\f0\charscal
ex100\i {of the materiality level better. }\i0 \par\pard\li466\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0\sl-26

6\slmult0 \fs22\cf0\f0\charscalex100 {Keywords: auditor, professionalism, materi


ality }\par\pard\li466\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li466\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li466\ri0\sl-320\slmult0 \fs26\cf0\f0\charscalex100\b {
PENDAHULUAN }\b0 \par\pard\li1186\ri0\sl-346\slmult0 \fs22\cf0\f0\charscalex100
{Audit atas laporan keuangan sangat diperlukan, terutama bagi perusahaan
berbadan hukum }\par\pard\li466\ri0\sl-253\slmult0 \fs22\cf0\f0\charscalex100
{berbentuk perseroan terbatas yang bersifat terbuka (PT terbuka). Dalam bentuk
badan usaha ini, perusahaan }\par\pard\li466\ri0\sl-253\slmult0 \fs22\cf0\f0\cha
rscalex100 {dikelola oleh manajemen profesional yang ditunjuk oleh para pemegang
saham sebagai pemilik perusahaan }\par\pard\li466\ri0\sl-253\slmult0 \fs22\cf0\
f0\charscalex100 {dan akan diminta pertanggungjawabannya atas dana yang d
ipercayakan kepada mereka. Para pemegang }\par\pard\li466\ri0\sl-253\slmult0
\fs24\cf0\f0\charscalex100 {saham akan meminta pertanggungjawaban manajemen dal
am bentuk laporan keuangan. }\par\pard\li1186\ri0\sl-346\slmult0 \fs20\cf0\f0\c
harscalex100\i {The Financial Accounting Standard Board}\i0 \fs22\cf0\f0\charsca
lex100 { (FASB) menerbitkan pedoman dan }\fs22\cf0\f0\charscalex100\i {issue}\i0
\fs22\cf0\f0\charscalex100 { yang membahas }\par\pard\li466\ri0\sl-253\slmult0
\fs24\cf0\f0\charscalex100 {tentang materialitas . Dalam }\fs24\cf0\f0\charscale
x100\i {issue}\i0 \fs24\cf0\f0\charscalex100 { tersebut dijelaskan bahwa tidak a
da standar umum untuk materialitas yang }\par\pard\li466\ri0\sl-253\slmult0 \fs2
2\cf0\f0\charscalex100 {dapat diformulasikan dalam rekening, semua pertimba
ngan yang masuk kedalam kebijakan karena }\par\pard\li466\ri0\sl-253\slmult
0 \fs20\cf0\f0\charscalex100 {pengalaman auditor (FASB, 1980 : para 131).
}{ }\fs20\cf0\f0\charscalex100\i {Statement on Auditing Standard}\i0 \fs20\cf
0\f0\charscalex100 { (SAS)
no 47 menyatakan }\par\pard\li466\ri0\sl-253\sl
mult0 \fs22\cf0\f0\charscalex100 {tentang materialitas sebagai berikut : ke
bijakan materialitas dibuat dalam kaitannya dengan kegiatan }\par\pard\li4
66\ri0\sl-253\slmult0 \fs22\cf0\f0\charscalex100 {sekelilingnya dan melibatkan p
ertimbangan kualitatif dan kuantitatif. Tingkat materialitas laporan keuangan }\
par\pard\li466\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100 {suatu entitas ti
dak akan sama dengan entitas yang lain, tergantung pada ukuran entitas
tersebut (AICPA). }\par\pard\li466\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex
100 {AICPA juga menyebutkan bahwa risiko audit dan meterialitas perlu d
ipertimbangkan dalam menentukan }\par\pard\li466\ri0\sl-253\slmult0 \fs22\cf0\
f0\charscalex100 {sifat, saat, dan lingkup prosedur audit serta dalam mengevalua
si prosedur audit (AICPA). }\par\pard\li1186\ri0\sl-346\slmult0 \fs22\cf0\f0\ch
arscalex100 {Pertimbangan auditor tentang materialitas adalah suatu masala
h kebijakan profesional dan }\par\pard\li466\ri0\sl-253\slmult0 \fs22\cf0\f0\
charscalex100 {dipengaruhi oleh persepsi auditor tentang kebutuhan yang b
eralasan dari laporan keuangan. Definisi }\par\pard\li9906\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li9906\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li9906\ri0\sl186\slmult0 \fs20\cf0\f0\charscalex100 {2}\par}