PENGARUH PROFESIONALISME

AUDITOR, INDEPENDENSI, DAN

ETIKA PROFESI TERHADAP
PERTIMBANGAN TINGKAT
MATERIALITAS AKUNTAN PUBLIK

Disusun oleh :
Dosen Pembimbing :
Rony Polindo
Dr. Agus Munandar, S.E., M.Sc.
2015102131
Latar Belakang

Keputusan yang
diambil seorang
Pertimbangan penting
auditor harus
menentukan tingkat
mempunyai
materialitas
landasan
independensi yang
kuat
Sikap Profesionalisme Melaksanakan
auditor dalam
kewajiban akuntan
menentukan tingkat
materialitas dan sesuai dengan kode
menerbitkan opini etik

2
Tujuan Penelitian
Untuk mengetahui apakah profesionalisme auditor berpengaruh terhadap tingkat
materialitas akuntan publik.

Untuk mengetahui apakah independensi berpengaruh terhadap tingkat

materialitas akuntan publik.

Untuk mengetahui apakah etika profesi berpengaruh terhadap tingkat materialitas

akuntan publik.

3
TEORI AGENSI
“ Hubungan keagenan
timbul ketika terjadi
kesepakatan kontrak di
mana satu pihak
melibatkan pihak lain
untuk melakukan
beberapa layanan atas
nama agen’’
5
Jensen dan Meckling dalam Godfrey (2010)
Kerangka Konseptual

Profesionalisme Auditor
(X1) H1

H2 Profesionalisme Auditor
Independensi (X2)
(X1)

H3
Etika Profesi (X3)

6
Sumber: diolah penulis
Metodologi Penelitian

SAMPEL

Pengambilan metode
sampel penelitian ini
WAKTU PENELITIAN adalah sampel jenuh
sehingga diperoleh 70
April – Mei 2020
responden dari 38 KAP

POPULASI METODE ANALISIS DATA

Para auditor yang bekerja Menggunakan bantuan

pada kantor akuntan publik di program SPSS 25 dan
KAP di Jakarta Pusat dan Microsoft Office Excel
Jakarta Selatan serta
beberapa KAP Big Four 7
Populasi dan Sampel
No Nama KAP Jumlah 21 CD Consultant 2
Responden
22 Bayudi, Yohana, Suzy, Arie 2
1 Tjahjo Machdjud, Modopuro dan 3
Rekan
23 Tribowo Yulianti 2
2 Teramihardja, Pradhono, dan 3
Chandra 24 Imelda dan Rekan 2
3 Ernst & Young 3 25 Marisi Purba 2
4 DRS.Heroe, Pramono dan Rekan 3 26 Drs Thomas, Lesmana, 1
Henky dan Rekan
5 Weddie Andriyanto dan Rekan 3
6 Kanaka Puradiredja Suhartono 3 27 Fif Group 1
7 Jojo Sunarjo & Rekan 3 28 CV Indico 1
8 Hendrawinata Hanny Erwin dan 2 29 PT.Indosat TBK 1
Sumargo 30 Charles & Nurlena 2
9 Purwantono Sungkoro dan Surja 2
31 Heliantono 1
10 Joachim Poltak Lian dan Rekan 2
10 Abdi Ichjar,BAP 2 32 Ka Consulting 1
12 Husni, Mucharam dan Rasidi 2 33 KPMG Indonesia 1
13 Syarief Basir dan Rekan 2 34 Prima Biz 1
14 Hadori dan Rekan 2 35 Certis Group 1
15 Razikun Tarkosunaryo 2
36 AB Partner dan Lawyer 1
16 Ishak Saleh Soewondo 2
17 Dra Ellya Noorlisyati dan Rekan 2 37 Mohamad Sofwan dan 1
Rekan
8
18 Drs. Ferdinand 2 38 PKF HADIWINATA 1
19 Yanuar & Rekan 2
20 Freddy Pam Situmorang 2   Jumlah 70
Hasil Uji Statistik Deskriptif

  PRA IDA ETP TMA Valid N

N 70 70 70 70 70

Range 27 25 25 4  

Minimum 42 45 45 3  

Maximum 69 70 70 7  

Mean 58,87 58,40 58,30 5,69  

Std. Deviasi 5,917 5,420 5,916 1,029  
Variance 35,012 29,374 34,996 1,059  
Skewnes -0,589 -0,388 -0,470 -0,560  
Kurtosis 0,149 -0,136 -0,444 -0,478  

9
Hasil Uji Validitas

No Variabel Keterangan

1 Profesionalisme Auditor Valid

2 Independensi Valid

3 Etika Profesi Valid

4 Tingkat Materialitas Akuntan Publik Valid

10
Hasil Uji Reliabilitas

Variabel Nilai Alpha Keterangan

Profesionalisme Auditor 0.863 Reliabel

Independensi Auditor 0.861 Reliabel

Etika Profesi 0,854 Reliabel

Tingkat Materialitas Akuntan Publik 0,874 Reliabel

11
Hasil Uji Asumsi Klasik

Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
  Unstandardized Residual

N 70
Normal Mean .0000000
Parametersa,b Std. Deviation 3.47125246

Most Extreme Absolute .042

Differences Positive .038
Negative -.042
Test Statistic .042 12
Asymp. Sig. (2-tailed) .200 c,d
Hasil Uji Asumsi Klasik

Uji Multikolineritas

Model Collinearity Statistics

Tolerance VIF
1 (Constant)    

Profesionalisme Auditor .492 2.033

(X1)

Independensi (X2) .470 2.127

Etika Profesi (X3) .353 2.833

13
Hasil Uji Asumsi Klasik

Uji Heteroskedastisitas
Coefficientsa
Model Unstandardized Standardized t Sig.
Coefficients Coefficients

B Std. Error Beta

1 (Constant) 1.723 2.986   .577 .566
Profesionalisme -.015 .061 -.043 -.24 .808
Auditor (X1) 4
Independensi .043 .068 .113 .632 .530
(X2)
Etika Profesi -.010 .072 -.029 -.14 .888 14
(X3) 1
Hasil Uji Asumsi Klasik

Uji Autokorelasi

Model R R Square Adjusted R Std. Error of Durbin-

Square the Estimate Watson

1 .747a .559 .539 3.54927 1.729

a. Predictors: (Constant), Etika Profesi (X3), Profesionalisme Auditor (X1), Independensi

(X2)

b. Dependent Variable: Pertimbangan Tingkat Materialitas (Y)

15
Hasil Uji Hipotesis

Uji-F

Model Sum of df Mean Square F Sig.

Squares
1 Regression 1052.078 3 350.693 27.839 .000b

Residual 831.422 66 12.597    

Total 1883.500 69      

16
Hasil Uji Hipotesis

Uji-T

Model Unstandardized Standardiz t Sig.

Coefficients ed
Coefficient
s
B Std. Error Beta
1 (Constant) .639 5.030   .127 .899
Profesionalisme Auditor .254 .103 .288 2.47 .016
(X1) 1
Independensi (X2) .241 .115 .250 2.09 .040
7
17
Etika Profesi (X3) .271 .122 .307 2.23 .029
0
Simpulan

1 2 3

Profesionalisme auditor Independensi berpengaruh Etika profesi berpengaruh

berpengaruh positif positif terhadap positif terhadap
terhadap pertimbangan pertimbangan tingkat pertimbangan tingkat
tingkat materialitas akuntan materialitas akuntan publik materialitas akuntan publik
publik

18
Keterbatasan

Saran

19
20
A PICTURE IS WORTH A
THOUSAND WORDS

A complex idea can be

conveyed with just a single still
image, namely making it
possible to absorb large
amounts of data quickly.

21
MAPS

Our
office

22
89,526,124
Whoa! That’s a big number, aren’t you proud?

23
89,526,124$
That’s a lot of money

185,244 users
And a lot of users

100%
Total success!
24
LET’S REVIEW SOME CONCEPTS

Yellow Blue Red

Is the color of gold, butter and ripe Is the colour of the clear sky and Is the color of blood, and because
lemons. In the spectrum of visible the deep sea. It is located between of this it has historically been
light, yellow is found between violet and green on the optical associated with sacrifice, danger
green and orange. spectrum. and courage.

Yellow Blue Red

Is the color of gold, butter and ripe Is the colour of the clear sky and Is the color of blood, and because
lemons. In the spectrum of visible the deep sea. It is located between of this it has historically been
light, yellow is found between violet and green on the optical associated with sacrifice, danger
green and orange. spectrum. and courage.

25
You can insert graphs from Google Sheets 26
 MOBILE PROJECT

Show and explain your web,

app or software projects
Place your screenshot here
using these gadget templates.

27
 TABLET PROJECT

Show and explain your web,

app or software projects
Place your screenshot here
using these gadget templates.

28
 DESKTOP PROJECT

Show and explain your web,

app or software projects
using these gadget templates.
Place your screenshot here

29
THANKS!
Any questions?
You can find me at:
▪ @username
▪ user@mail.me

30
SlidesCarnival icons are
editable shapes.

This means that you can:

● Resize them without
losing quality.
● Change fill color and
opacity.
● Change line color,
width and style.

Isn’t that nice? :)

Examples:

31
Diagrams and infographics

32
� Now you can use any emoji as an icon!
And of course it resizes without losing quality and you can change the color.

How? Follow Google instructions

�
https://twitter.com/googledocs/status/730087240156643328

✋👆👉👍👤👦👧👨👩👪💃🏃💑❤
😂😉😋😒😭👶😸🐟🍒🍔💣📌📖🔨
🎃🎈🎨🏈🏰🌏🔌🔑 and many more...
33
Free templates for all your presentation needs

For PowerPoint and 100% free for personal Ready to use, Blow your audience
Google Slides or commercial use professional and away with attractive
customizable visuals

34