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Pengaruh Profesionalisme, Etika Profesi, dan Pengalaman Auditor Terhadap Pertimbangan Tingkat Materialitas: Effect of professionalism, professional ethics, and auditor experience on the consideration of the level of materiality

Akrual: Jurnal Bisnis dan Akuntansi Kontemporer · Vol. UME No. MOR (2022) · pp. 63–73

DOI
10.26487/akrual.v15i1.20990
ISSN
2829-0615, 1979-1712
Published
2022-01-05
Publisher
Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

Abstrak: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profesionalisme, etika profesi, dan pengalaman auditor terhadap pertimbangan tingkat materialitas pada Kantor Akuntan Publik di Kota Makassar, Sulawesi Selatan. Total sampel yang digunakan sebanyak 38 auditor dan dipilih dengan menggunakan metode purposive sampling. Data yang dikumpulkan dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa profesionalisme, etika profesi, dan pengalaman auditor berpengaruh terhadap pertimbangan tingkat materialitas pada Kantor Akuntan Publik di Kota Makassar, Sulawesi Selatan. Hal ini menunjukkan bahwa semakin baik tingkat profesionalisme, etika profesi, dan pengalaman seorang auditor maka semakin baik dan tepat dalam menentukan tingkat materialitas. Hal tersebut sejalan dengan teori atribusi yang menyatakan bahwa kinerja seseorang dipengaruhi oleh kekuatan internal yaitu pengetahuan dan kemampuan serta kekuatan eksternal yaitu hubungan dengan sesama profesi, ancaman, tekanan, waktu, kesempatan, dan kesulitan dalam pekerjaan. Kata kunci: profesionalisme, etika profesi, pengalaman, pertimbangan tingkat materialitas Abstract: This study aims to examine and analyze the effect of professionalism, professional ethics, and auditor experience on the consideration of the level of materiality at the Public Accounting Firm in Makassar City, South Sulawesi. The total sample used was 38 auditors and was selected using the purposive sampling method. Data collected using multiple regression analysis. The results showed that professionalism, professional ethics, and auditor experience had an effect on the consideration of the level of materiality at the Public Accounting Firm in Makassar City, South Sulawesi. This shows that the better the level of professionalism, professional ethics, and experience of an auditor, the better and more appropriate in determining the level of materiality. This is in line with attribution theory which states that a person's performance is influenced by internal forces, namely knowledge and abilities and external strengths, namely relationships with fellow professions, threats, pressure, time, opportunities, and difficulties in work. Keywords: professionalism, professional ethics, experience, the consideration of the level of materiality

Keywords

Collaboration network of the authors

9 authors · 12 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Khairun University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Resky AwaliahAffiliation unknown1
Asri UsmanAffiliation unknown1
Kartini KartiniAffiliation unknown1
Muhammad AkhtarAffiliation unknown1
Sri SundariKhairun University1
Janssen RantelangiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/akrual/oai, first harvested 2 Nov 2026, last seen 2 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Pengaruh Profesionalisme, Etika Profesi, dan Pengalaman Auditor Terhadap Pertimbangan Tingkat Materialitas: Effect of professionalism, professional ethics, and auditor experience on the consideration of the level of materiality</dc:title>
	<dc:creator xml:lang="en">Rampa', Lorensia</dc:creator>
	<dc:creator xml:lang="en">Syarifuddin, Syarifuddin</dc:creator>
	<dc:creator xml:lang="en">Ayu Damayanti, Ratna </dc:creator>
	<dc:subject xml:lang="en">Profesionalisme; Etika Profesi; Pengalaman; Pertimbangan Tingkat Materialitas</dc:subject>
	<dc:description xml:lang="en">Abstrak: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profesionalisme, etika profesi, dan pengalaman auditor terhadap pertimbangan tingkat materialitas pada Kantor Akuntan Publik di Kota Makassar, Sulawesi Selatan. Total sampel yang digunakan sebanyak 38 auditor dan dipilih dengan menggunakan metode purposive sampling. Data yang dikumpulkan dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa profesionalisme, etika profesi, dan pengalaman auditor berpengaruh terhadap pertimbangan tingkat materialitas pada Kantor Akuntan Publik di Kota Makassar, Sulawesi Selatan. Hal ini menunjukkan bahwa semakin baik tingkat profesionalisme, etika profesi, dan pengalaman seorang auditor maka semakin baik dan tepat dalam menentukan tingkat materialitas. Hal tersebut sejalan dengan teori atribusi yang menyatakan bahwa kinerja seseorang dipengaruhi oleh kekuatan internal yaitu pengetahuan dan kemampuan serta kekuatan eksternal yaitu hubungan dengan sesama profesi, ancaman, tekanan, waktu, kesempatan, dan kesulitan dalam pekerjaan.
&amp;nbsp;
Kata kunci : profesionalisme, etika profesi, pengalaman, pertimbangan tingkat materialitas
&amp;nbsp;
Abstract: This study aims to examine and analyze the effect of professionalism, professional ethics, and auditor experience on the consideration of the level of materiality at the Public Accounting Firm in Makassar City, South Sulawesi. The total sample used was 38 auditors and was selected using the purposive sampling method. Data collected using multiple regression analysis. The results showed that professionalism, professional ethics, and auditor experience had an effect on the consideration of the level of materiality at the Public Accounting Firm in Makassar City, South Sulawesi. This shows that the better the level of professionalism, professional ethics, and experience of an auditor, the better and more appropriate in determining the level of materiality. This is in line with attribution theory which states that a person's performance is influenced by internal forces, namely knowledge and abilities and external strengths, namely relationships with fellow professions, threats, pressure, time, opportunities, and difficulties in work. 
&amp;nbsp;
Keywords : professionalism, professional ethics, experience, the consideration of the level of materiality</dc:description>
	<dc:publisher xml:lang="en">Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin</dc:publisher>
	<dc:date>2022-01-05</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/akrual/article/view/20990</dc:identifier>
	<dc:identifier>10.26487/akrual.v15i1.20990</dc:identifier>
	<dc:source xml:lang="en">Akrual: Jurnal Bisnis dan Akuntansi Kontemporer; VOLUME 15 NOMOR 1 JANUARI 2022; 63-73</dc:source>
	<dc:source>2829-0615</dc:source>
	<dc:source>1979-1712</dc:source>
	<dc:source>10.26487/akrual.v15i1</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/akrual/article/view/20990/8507</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2022 Akrual: Jurnal Bisnis dan Akuntansi Kontemporer</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
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