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Professionalism became the main requirement for a person who works as an external
audit. Image of someone who is professional in a profession is reflected into the five
dimensions of professionalism, devotion in the profession, social obligations, independence,
confidence in the profession and setting relations with fellow to establishing Hastuti et al
(2003). Widespread needs of professional services, public accounting as a party that is
considered to be an independent public accountant, demands to improve its performance in
order to provide reliable audit results on behalf of the needy. To be able to improve the
attitude of professionalism in conducting audits of the financial statements, the public
accountant should also have adequate knowledge about the profession code of ethics has been
established by Indonesia to Accounting Bond situation full of unhealthy competition can
avoid Herawaty, and Susanto (2008)
Audit services is a professional services performed by the public accountant and
conducted by an auditor. Its nature as a service company, according to an auditor to act
efficiently carry out its work. As a result the Auditors carry out the audits tend to intensity as
minimum as possible with fixed notice evidence that supports the validity of his opinion.
Public accountant professional standards (SPAP) requires that he had made a report every
time a public accountant is associated with the financial statements. This attachment is not
always in the form of an audit of the financial statements, but it can also just be a help to
draw up financial statements.
The purpose of auditing financial statements by the auditor is to express an opinion on
the reasonableness of all material things, business results and financial position of cash flows
in accordance with generally accepted accounting principles. Audit can be said to be fair and
reasonable, the financial statements do not need to be completely accurate as long as it does
not contain material errors. A problem is said to be material if the lack of disclosure over
wrong-material statement or omission of an account can change the view given to the
financial statements. Materiality relates to the judgment, when associated with evaluation risk
consideration is what will affect how achievement of the objectives of the audit, its scope and
detailed work direction and disposition of errors and omissions. In planning the audit should

be considered by the external auditor is the problem of determination of the level of risk
control is planned and the initial level of materiality considerations for audit purposes.
Materiality itself is the size of the value is omitted or false accounting information,
which is-as seen from the enclosing them can result in changes or the effect on the
consideration of the people who put confidence in that information, due to an omission or
wrong-statement was Mulyadi (2002). Materiality is a basic standard of auditing standard
assignment work field and standard reporting. Therefore, the materiality has influence that
covers all aspects of the audit in the audit of the financial statements. A material amount in
the financial statements of a particular entity may not be material in the financial statements
of other entities have different size and nature. Similarly, the possibility of changing
materiality in financial statements certain entities from one accounting period to another
accounting period.
The auditor's consideration of materiality is a matter of professional policies and is
influenced by the perception of the auditor regarding the needs of report financial reasoned.
The level of materiality of the financial statements of an entity will not be equal to any other
entity depends on the size of the entity. The auditor's responsibility is to determine whether
the financial statements contain material errors. If Auditors find errors that material, he will
ask for the client's attention in order to perform corrective actions. If the client refuses to
correct financial statements, opinions or qualified opinion is not fair will be issued by the
auditor, depending on the extent of materiality errors serving Mulyadi (2002)
This responsibility requires the auditor should be able to examine carefully the
financial report of clients, of course based on the principles of acceptable public accounting.
Examples of cases overwrite is the case that Bank Lippo, cases that occur are irregularities
committed by Bank Lippo's financial statements are issued. Financial statements issued by
bank Lippo were considered misleading were once contained many errors. Here the role of
the auditor is required to review the financial statements. It can occur due to an omission or a
material fact, the omission of information or any material false statement of fact. Rahmawaty

Research on the Professionalism of Auditors had previously been done by Theresia
(2003). The study examines the influence of professionalism of Auditors against the
consideration of the level of materiality. The research found there is one variable that
professionalism of Auditors that the results are not significant. It is not contradictory with the
theory developed Kalbers and Forgaty (1995).
The purpose of the application of materiality is to help auditors plan the gathering of
the evidence should be collected from a high amount but few collect evidence Arifuddin et al.
(2002). This is important to do research to find out the extent to which the auditor's
professionalism and ethics of the profession can affect the level of materiality considerations
in the process of auditing the financial statements. Audit of the financial statements by
outside parties it is indispensable, especially for companies that are in the shape of an Public
company (PT) which is managed by professional management appointed by the shareholders
From the explanation above, the authors are interested in examining the extent of the
influence of the external auditor's professionalism and ethics of the profession to the level of
materiality considerations in the process of auditing the financial statements, in a study

Formulation of the problem in this research are:
1. Whether the professionalism of Auditors have an effect on the consideration of the
level of materiality in the process of auditing the financial report?
2. What are the ethics of the profession have an effect on the consideration of the level
of materiality in the process of auditing the financial report?
3. is the professionalism and ethics of the profession have an effect on the consideration
of the level of materiality in the process of auditing the financial report?

In conducting this research, the goal to be achieved is

1. To test empirically the influence of professionalism of Auditors against the

consideration of the level of materiality in the process of auditing the financial
2. To test empirically the profession's ethical considerations influence the level of
materiality in the process of auditing the financial statements.
3. To test empirically the influence of professionalism and ethics of the profession to the
level of materiality considerations in the process of auditing the financial report?



According to Kalbes and Fogarty (1995) in research Wahyudi et al., (2006)
profession and professionalism can be distinguished conceptual " profesi is the kind of
work that meet some criteria, while professionalism is an important individual attributes
regardless of whether a work is a form of profession or not." as professionals, public
accountant acknowledged and have a responsibility to society, to the client, and against
fellow to establishing, including to behave, though this is a personal sacrifice for public
Simply put professionalism means the ability to perform a variety of work related to
the profession of professional ability, enshrined the existence of specialization and
professional background that someone was involved. But as a basis for understanding about
the ability of the professionalism and understanding of the concept of ability or competence is
noteworthy, because with the competition's appeared self-confidence. By having the
confidence people will feel having the ability to finish the job with his best Martadiredja
The professionalism of the public accountant is responsible for the conduct of the
profession, regulation, legislation, clients and the public, including users of the financial
statements. The fact proves that professional conduct observed for all professions in order to
get the trust of the community. According to Arens and Locbbecke (1996) professional
conduct for public accounting include:
(1) the principles that include responsibility, acting for the benefit of the community, act
honestly, integrity, objectivity, independence, work carefully, as well as evaluate the
appropriateness of the scope and nature of services;
(2) Rules of conduct that must be observed by the public accounting profession;
(3) Interprestasi; and
(4) completeness of ethics Sihwahjoeni (2005)
as a professional, an auditor has an obligation to meet specific rules of conduct which
describes an ideal attitude. The obligation of responsibility are fundamental to the profession

to establish services offered. Someone who has professional responsibility is greater because
it is assumed that a person has brains, professional knowledge and experience to understand
the impact of activities undertaken.
Ethical behavior is the norm that regulates the relationship between public accounting with
its clients, between public accounting with fellow Chancellors and between professions with
the community and Herawaty Susanto (2008). In General, ethics in values define as
behaviour or rules of conduct that are accepted and used by a particular group or individual
Sukamto (1991). According to Magnis Suseno (1989) and Sony Keraf (1991) to understand
that ethics need to be differentiated with morality. Morality is a system of values about how
one should live as humans Suraida (2005).
Ethical dimensions that are often used in the study are 1) personality, 2)realize of
ethics 3) and ethical awareness of It on the ethics of the profession of concern on the IAI code
of ethics guidelines and rules for all members, whether practicing as a public accountant,
working in environmental efforts on government agencies as well as in the world of
education in environmental compliance responsibilities Suraida professionalnya (2005). A
professional accountant should comply with the regulations of the code of etiknya in each
their behaviour, because it is affecting the quality of services they provide. The code is a
guide for accountants in the execution of his duty, then claimed the existence of a good
understanding of the code of ethics in the accounting services provide Agoes (2003).
Materiality is an important concept in accounting and auditing. The concept of
materiality within the audit underlying the application of generally accepted Auditing
Standards, in particular Standards of work field and Standard Reporting Yendrawati (2008).
Materiality is the magnitude of the value is omitted or incorrect accounting information-food,
judging from the enclosing them, which may result in changes to the effect on the
consideration of the people who put reliance on such information because of the food or
incorrectly busting Sukrisno (1996)
The purpose of the application of materiality is to help auditors plan gathering
sufficient evidence. If the auditor establishes a low amount, more evidence should be
collected from a high amount but few collect evidence Ariffudin et al. (2002). Materiality
affects the application of generally accepted auditing standards, in particular standards of
field work and reporting standards, as well as reflected in the raw form of the auditor's report.
The concept of materiality recognizes that some things, either individually or as a whole, is

important for fairness of presentation of financial statements 21 in accordance with accepted

accounting principles in Indonesia, while some other things are not important IAI (2001).
According to FASB No. 2 defines materiality as a number or the magnitude of the
errors or wrong-food in the accounting information relation to the conditions in question, may
make a consideration of decision-making parties 22 interested parties changed or affected by
wrong food restaurants here. From the above definition the concept of materiality can use
three levels in considering the type of report to be made, among others, Arifuddin et al.
1. The amount is not material, if there is any food in the financial statements but are
unlikely to influence the decisions of users of financial statements, one of the food
is not considered material.
2. The amount of the material, but does not interfere with the financial statements as
a whole. This happens if the materiality level wrong food restaurants in financial
reporting may affect the decision of the wearer, but overall the financial reports
presented correctly so keep it handy. For example, one serving in the fixed assets
may affect the willingness of interested parties to provide loans on a company if
the fixed assets are used as collateral, but overall does not affect the users of the
financial statements.
3. The number of very material or its influence greatly expanded so that the fairness
of the financial statements as a whole is doubtful. Highest level in case users can
make the wrong decision if they rely on report finance
The purpose of the determination of materiality is to help auditors plan
collecting sufficient evidence. If the Auditors set the low amounts, more evidence is
collected from a high amount but at least collect evidence.


Based on research Yendrawati (2008) materiality and audit risk consideration

by the auditor during the planning and execution of auditing financial statements
based on generally accepted auditing standards that set Accounting Indonesia Bonds
as follows:
Audit risk and materiality, along with these things need to be considered in
determining the nature, time and extensive audit procedures as well as in evaluating
the results of the audit procedures. Audit risk and materiality arising because of the
internal control system are less good, to minimize the level of audit risk and
materiality, then needed a good internal control system.
The financial statements contain any materially when serving the financial
reports contain incorrect food impact, individually or as a whole, significant enough
that it can result in financial statements are not presented fairly, in all material
respects in accordance with the generally accepted accounting principles. Wrong food
can occur as a result of the application of the principles of accounting
misrepresentation, distortion of facts, or omitted information required.
In taking the conclusion regarding the impact of an erroneous materiality,
individually or collectively, the auditor General must consider the nature and amount
in relation to the nature and value of the post of financial statements that are in the
audit. For example, a number of which are considered material or report a financial
unit of attempts may not be enough material for other business units that have a
different nature and size. So what is considered material to the financial statements of
a business unit may also change from one period to another period.
Auditor considerations regarding the professional considerations and
influenced the perception of Auditors over the needs of people who have sufficient
knowledge and that will put the confidence in the financial statements. Consideration
of materiality which used the surrounding circumstances connected with the auditor
and includes quantitative and qualitative considerations.


Qualitative Research

The population of this research is the accountant who works at a public
accountant who was on the island of Java. Sample research methods were used to
collect data is sampling Purposive sampling procedure i.e. who chooses the sample
population of the element based on the purpose or target of a particular researcher.
The respondents are the Auditors who worked on the CPA Firm of the DKI Jakarta
and Kota Malang


Types of data used in this research is the primary data. The primary Data
source of research data obtained directly from the original sources or not through the
media middleman. Primary Data collected by the researcher specifically to answer
questions research. Data collection was done through survey method by using a
interview.The interview addressed to the auditors who worked on the CPA FIRM of
the DKI Jakarta and Kota Malang. Research Data collected by directly interviewand
going to the CPA FIRMS in the DKI Jakarta and Kota Malang

First, reading and contemplating any potential data is collected until fully
mastered while thinking it over to find if there are any patterns that are interesting or
notable or even perplexing. Search for whether there is a relationship between the
data, is there any equations or precisely opposites or contradiction in view of the wide
range of informants. While reading, ask questions to senantiaa the data will look like,
just ask questions to informants. Second, the various concepts will arise by itself
when it is aware of the terms used by the informants. Investigate the meaning of the
term further. Third, exploit may also colloquial term with specific meaning which can
include or summarize the data. Also use the term contained in the formal discipline to
classify a wide range of data. There is a possibility those terms still need to be adapted
in the specific situation at hand.Made a new term to capture the characteristics of the
particular data category. Thus researchers can see any patterns in the data that is given
a specific term or name

First, start by collecting data. Second, find the issue, event or activity that took
place over and over again to be a category. Third, collect data that gives a lot of
examples of categories, which focus it to know the wide range of dimensions of that
category. Fourth, describe in writing of your investigate categories to describe and
comprehend all aspects contained in the data while continuing to look for new things.
The Fifth. Olah data and models that appear to find processes and basic social
relationships. Sixth, did the encoding, sampling and descriptions written by
concentrating on the core categories of analysis.

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