CHAPTER I

INTRODUCTION
1.1 Research Background
Nowadays, the business development has growth rapidly, these
phenomenon can stimulate competition among company develop various
inovation of increasing profit to survive at the market and the policy of
financial report must be designed for every company. Annual inspection of
their financial report by third party or auditor external is important. As
auditor, they must be independent and free from conflict interest whether
between manager or shareholders. The purpose of auditing process is not only
for clients interest but also it is responsibility for social to know how the
financial statement it self can be trusted or not. In order to maintain the social
trusted as an auditor require are adequate competence.According to Statement
of Financial Accounting Concept (SFAC) No 2, relevance and reliability are
the main qualities to make accounting information usefull to decision making
purposed.
Therefore, an auditor must improve their skills and knowledge, so they can
produce better audit product. To increase their audit goal should have a
professionalism in auditing process. Professionalism is the main requirement
for an auditor, because this profession works based on social trust, and
professionalism is important for someone who works on an audit internal and
external. Furthermore, professionalism is a public trust toward the quality of

report in audit process. Description of someone whose profession is an

auditor reflected on five professionalism dimensions such as; complaciance of
profession,

social

of

responsibility,

indepedence,

believing

about

configuration professions and relation with partner. Professionalism has

become a critical issue for accountants. Because it can describe accountants
performance. Professionalism believe that in order to become trusted agent
for client, they should be the experts and give service to clients. Koehn
(2000:33) said that if a professional will always have a theoritical basis.
Professional is not as skill that has been grown in conducted things based on
practical practice.
Professionalism in accounting is different with medical and law, because
every professions had the oppossite characteristics from the side of
professional duty. One of the aspect which can not be separated from the
accounting practice is transparency to public. Professionalism in accounting
has to view as a tiga serangkai consist of professional, clients, and society
Lindblom and Ruland (1997). Furthermore, with all of the cases which have
been question the auditors integrity and effectiveness process of self
regulatory profession. Like what happen in Xerox, Enron, Worldcom they
auditor produce fake financial report. Meanwhile, the same cases in this
country also happen in P.T KAI, KMPG-Siddharta & Harsono, Lippo Bank,
and also the case of nine CPA suspected has been done collusion with their
client. All of the cases above can be possibly happen because there are
conflict of professional organization, which is the difference of value that has

been followed by professionals with value of organization Andriadi (2010).

The previous statements also supported by several researchers including
Broberg et al.(2008) who found that the profesionalism and auditors opinion
has significant correlations.Furthermore, Phaiboon et al. (2012) also stated
that professionalism is has significantly positive influence on audit quality,
audit quality directly give impact on materiality judgment because more
higher audit quality more better judgment of materiality. Regarding auditor
professioanlism studies has also been conducted in Indonesia. Herawaty and
Susanto (2009) stated that professionalism have a positive relation on
materiality

judgment.

Similarly,

Prabowo

(2012)

maintained

that

professionalism has a direct impact on maeriality judgment which can

influence audit quality.
To become a professional,person has to have professional attitude. The
auditor must also keep holding the ethics that has been managed by Ikatan
Akuntan Indonesia (IAI) in order to avoid fraud. From the previous
explanation, it can be concluded that moral principle of ethics professional
guidance. Ethical code is a statement function as a guideline to conducted
professional responsibility it self. The previous study about ethics has been
done by Phapruke (2012) who stated that auditors ethics becomes a key
driver in determining and explaining audit outcome. Furthermore, Ahmed
(2010) believed that as a professional, auditor should provide adequate ethical
studies to ensure the reliability and accountability. Similarly, Kurniawanda
(2013) said that ethics is a stimulant to influence to the materiality judgment.

Beside profesionalism and ethics to build the public trust also have to
involve auditors indepedence. Independence is defined that an auditor can
not be controlled by certain parties and can independence by their credibility
in decision making especially for auditing process. Alim et al. (2007) stated
that indepedence in auditing standard is important because auditors opinion
is to add credibility on the financial reporting released by management.
Meanwhile, based on SA section 220, in all matters related to engagement,
independence must be maintained by auditor. A research on auditor
indepedence has been done by Ariyanto & Jati (2010). He stated that auditors
independence is a fundamental in the auditing profession. It will promote
public confidence in the profession and consequently influences the viability
of the future of the profession. Therefore, it is very important to examine the
threats on independence which could impair auditor independence and to
identify the factors that may help prevent its impairment Suyono (2011)
proves that independence of auditor affect on audit quality simultaneously.
Similar to Suryono (2011) also used partial test to analyze the indepedence
influence on auditors performance.
Beside professionalism, ethics, and indepedence, an auditor has to have
enough experience in decision making of auditing report. Auditor has
different experience and perspective in perceiving information obtained
during inspection and generating audit opinion. When the auditor consider to
make decision that will be declare in auditing report.Furthermore, the
materiality or not materiality of information will influence opinion.According

to Financial Accounting Standard Boards (FASB) Concept Statement No. 2

materiality is :
The magnitude of an omission or misstatement of accounting information,
that in light of surrounding circumstances, makes it probable that the
judgment of a reasonable person relying on the information would have
been changed or influenced by the omission or misstatement.
From the statement above, it can be concluded if the materiality is the
important thing in collecting evidence interrelated so that the evidence value
can be reasonable and competent. Furthermore, based on statement above, the
materiality concept always has an impact in applying auditing standard,
especially for fieldwork and reporting standard. The materiality concept is
important for reasonable financial statement report related to accounting
principal.Determining a materiality for auditor is not easy to do. Except the
materiality does not have standard refrences, it is only based on
professionalism, materiality level in each entity also different. Not only that
problem, auditor also have a dilematic problem, for example, if an auditor set
the materiality on high level, it will causes significant misstatement.
Therefore, financial report supposed to have an adverse opinion becoming
unqualified opinion. If an auditor set the level of materiality on lower level, it
will be not efficient in auditing process, because an auditor must collect so
many evidence and waste the time which will give to disadvantages to CPA.
Because of auditing process difficulty, it is expected that professionalism,
ethics, and indepedencemay solve those problem and can give the best
consideration and decrease the misstatement. Therefore, auditor can give right

opinion accordance with accountings principal. This responsibility requires

the auditor to make sure that the financial report is carefully and
professionally made. The violations can avoid so that the public trust the
financial report which is reasonable and reliable related with auditing and
accounting standard. This argument is supported by Kurniawanda (2013) who
stated that professionalism and ethics pose the significant impact on
materiality judgment. Furthermore, Herawaty and Susanto (2009) also
believed that professionalism and ethics can affect the detect misstatement
and give direct impact to auditor performance. Moreover, Iriyadi and
Vannywati (2011) revealed that professionalism and ethics has a more over
fifty percent on materiality judgment. The motivation of this research is to
obtain findings based on three influential elements in considering the level of
materiality. Because basically, condition that cause the quality of audit bad
reporting caused by professional abused on ethics, and independence can be
avoid.

1.2 Research Question

Research question in this research are;
1. Does auditors professionalism have effect on materiality judgment in
auditing process?
2. Does auditors ethics have effect on materiality judgment in auditing
process?
3. Does auditors indepedence have effect on materiality judgment in
auditing process?
4. Does auditors professionalism, ethics, and indepedence have effect on
materiality judgment in auditing process?
1.3 Research Objective
The research objective in this research in accordance with research
question are;

To understand the impact of auditor professionalism on materiality

judgment in auditing process

To understand the impact of auditor ethics on materiality judgment in

auditing process
To understand the impact of auditor indepedence on materiality judgment

in auditing process and

To understand the impact of auditor professionalism, ethics, and
indepedence on materiliaty judgment in auditing process

1.4 Research Contribution

a. For CPA Firms
The contribution of this research is wished to be useful to CPAs office or
another parties which is want to improve and make policy related
professionalism, profession, ethics, and indepedence.

b. For Other Researcher

This research can be useful for the reader to enrich their knowledge about
what effect of auditor professionalism, ethics, and independence on
materiality judgment.
c. For University
This research can enrich the reference material of The Faculty of
Economics in Brawijaya University.

CHAPTER II
LITERATURE REVIEW

A. Literature Review

2.1 Definition of Materiality

Sukrisno (1996) said that materiality is the magnitude or accounting
misstatement of information based on the environments surrounding, which
probably affect changes towards peoples consideration who put trust on
information. High standard in accounting practice is related to materiality
concept. The guideline of reasonably materiality is standard related with
information of financial reporting, for the users accountant must find based
on magnitude of information that already explain Wahyudi et al. (2008)
The previous research on this subject has been done by Hastuti et al.
(2003) who declared that materiality in accounting is relative and important
financial information in decision making. The role of concept of materiality
affects the quality and quantity of accounting information needed by auditor
to make decision making. In materiality concept is not all financial
information needed or not financial information supposed to be declared in
accounting report. However, it is only material information that is supposed
to be declare and not material information that supposed to be ignored. This
definition reveals that material concept also does not see specifically toward
all of mistake, but it is only influential mistake to be fixed. Boynton et al.
(2006:127) Materiality affects the implementation of auditing standard
especially standard of work field and standard of reporting as reflected in
auditor reporting. Materiality judgment also has related impact to audit
quality because in materiality judgment auditor need some factors to decide
and the factors it self can be able to make audit quality better such as entity
9

environment, detect inherent risk and control risk,

etc. In general form

materiality concept admits that something individualistic or whole is

important for that appropriate performance of financial reporting according
accounting principal that prevailing in Indonesia IAI (2001)
Those the purpose of determining materiality is very important to help auditor
in planning collecting enough evidence. There are several step to determining
the materiality such as ;
First, the auditor makes a judgment about materiality while planning the
engagement in order to make important important decisions about the scope
of the audit. Second, the concept of materiality guides the auditor when
evaluating audit findings. Once the auditors collect audit evidence, they must
assess the significance of audit findings. Third, when sampling is used,
auditors must project known misstatement of the population as whole
Boynton et al. (2006:193).
Materiality in accounting is a quantitative value which come from
some of financial information. The materiality concept influence the quality
and quantity of accounting information in make a decision making Arens et
al. (2006) materiality concept stated that not all financial information are
needed. In accounting concept, information contained the materiality value
need to be reported. Material Information divided by two categorizes Mulyadi
(2002:72)
a) Information that is less material: The information is needed to explain
financial reporting in audit report containing qualified opinion. This
information cannot be ignored.
b) Information that is more material: it is the most important information
related to auditor opinion in financial reporting.
2.2 Definition of Professionalism, Ethics dan Indepedence

10

2.2.1 Professionalism
Professionalism according General Dictionary of Indonesian Language,
professionalism is quantity, quality, and behavior that form characteristics of
profession or professional. The word profession comes from Latin
profeseus which mean connected with religion vow. On the other hand,
there is special definition underlying meaning of profession. Profession in
work field is based on skill of education (skill, honesty, etc.). Therefore,
professional has something to do with profession need special skill to do that.
According to Arens et al. (2006), professionalism is a responsibility to
conduct that extends beyond satisfying individual responsibilities and beyond
the requirements of our societys laws and regulations. Someone would be
known as professional, if auditor fulfill three characteristics and arrange
general standard in their field of profession that are connected and conducted
according to ethics Lekatompessy (2003)
According to Koehn (2000:31) characteristics of professional are; firstly,
job requires intellectual training that is connected with education, shown their
integrity and

has strong personality, must has awarness toward ethics,

understanding organizations goal and implementing colaboration among

colleague the last is trustworthness. Professional basic concept divided into
five dimensions Hastuti et al. (2003) such as ;
a) Dedication
Dedication is reflected from dedication of professionalism with using
education and ability. The consistency to keep doing the job even

11

though the reward is not enough, this attitude expression from

outpouring of self totally toward the job. Job is defined as the goal and
is not only tool to achieve the goal. This totality becomes personal
commitment, so the main compensation that is expected from the job is
religious satisfaction and then material.
b) Social Obligation
Social obligation is view of how important the role of profession is and
benefit obtained both of them to public.
c) Independence
Independence is define as a point of view from professional that is
capable to make decision by himself without pressure from other party
(government, client, and non-member), if there is intervention from
other consider as independency obstacle professional.

d) Believe that professional

Believe that professional is believing that most competent to judge
professional job is colleague in same profession, and is not from
strangers who does not have competency in education and their job.
e) Relation with among colleague
Relation with colleague can give many contribution because relation
with colleague is a chance to sharing about knowledge. Such as IAI
(Ikatan Akuntan Indonesia) beside IAI as a formal organization, IAI
can encourage development of carrier.
According to Mulyadi (2002), the achievement of professional
competency will need high education standard and professionalism testing
that is relevant to fieldwork and the experience, becaused of that reason to

12

build professionalism must consist of quality control of auditor, review

annually by colleague, sustainable education, and compliance with standard.
2.2.2 Ethics
Ethics word come from ethos in Greece define as habit of character,
meanwhile in big dictionary of Indonesian language ethics has three
meanings one of them is value about right or wrong in community. Ethics can
be defined as the branches of philosophy concerns value regarding human
behavior pertaining to the rightness and wrongness of actions and to the
goodness and badness of the intent and consequences of such actions Ahmed
(2010). Meanwhile, according to Bertens (2004:32), ethics are practice and
reflections. Ethics has practice means values and moral norms as long as
practiced or not practice. As reflection, ethics is moral. Furthermore, ethic is
thinking reflection about what to do and not to do. Therefore, ethics is related
to moral attitude which consist of the special pattern of ethics that expected
to certain profession according to Ludigdo (1999:24). There are several
reasons for the ethics importance in accounting Ahmed (2010) such as:
1. Professional accountants have a responsibility to consider the public
interest and maintain the reputation of the accounting profession. Personal
interest must not prevail over these duties ICAEW (2009 and 2010).
2. Accountants deal with a range of issues on behalf of clients. They often
have access to confidential and sensitive information. Auditors claim to
give an independent view ICAEW (2009 and 2010).

13

3. The professional sees himself or herself as responsible to the customer;

the mission is to solve the problem of the customer, to create the value that
the customer requires. If that value is not created, if problem is not solved,
the professional has not done his or her job. It is only by producing the
result that customer requires- by performing the entire process that yields
that result-that the professional discharges his or her responsibility Kabir
(2009).
4. Technically, the professional accountants should carry out professional
services in accordance with the relevant technical and professional
standards. The professional accountants have a duty to carry out with care
and skill, the instructions of the client or employer in so far as they are
compatible with the requirements of integrity, objectivity and, in the case
of professional accountants in public practice, independence Kabir (2009).
Accountants ethics principal is a conceptual framework where the
conceptual framework give guidance toward on profession ethics. Every
professional must implementing the conceptual framework to identification
threats. Accountants conceptual framework of ethics consist of eight
statements IAI (1998) this eight statements are things that supposed to be
owned by an accountant here are the eight of statements:
a) Responsibility of profession
b) Public Interest
c) Integrity
d) Objectivity

14

e) Competency and Professional awareness

f) Secrecy
g) Professionalism
h) Technical standard
2.2.3 Indepedence
Auditing standard section 220.1 (SPAP : 2001) mention that independence
for public accountant means that it is not easy to be affected, because they do
their job for public interest. According to Mautz and Sharaf (1993:246) states
that independence is the attitude expected from a certified public accountant
to have no personal interesrt in the execution of his / her duty. Independence
is attitude that is expected from public accountant to do exclude personal
interest in conducting its job. The integrity and objectivity principal,
according

to

Boynton

(2006:112),

auditor

frequently

think

about

independence in two ways;

1. Being independent in fact can be defined as acting with integrity and
objectivity. Indepedence in fact is about being honest, about not
subordinating the public trust to personal gain and advantages, and
about being unbiased and impartial when performing attest service.
2. Being independent in apperance addresses a number of potential
conflicts of interest that can be observed.
Fearnley and Page (1994:7) stated that an audit could only be effective if
an auditor become independence and reliable who is more likely to report
violation of agreement between principal and agent. Meanwhile, according to
Christiawan (2002), independent public accountant means that public
accountant cannot be affected easily, independence to everyone, and
responsibility to honest not only to management and owner, but to other
15

parties who used financial reporting which trusting about the result. In
carrying out professional responsibilities to behave independence, auditor
may face pressure or conflicts from the management of the audited entities or
other party that may affect the objectivity and independence of auditors
Syamsudin et al. (2004) To deal with such pressure or conflicts, the auditors
must be professional, objective, factual, and impartial.

2.3 Previous Research

According research from Iriyadi and Vannywati (2011) The research aim
to known the effect of professionalism and ethics of auditor on materiality
judgment in auditing process. The result shows that average result for answer
of respondents obtained. Consideration variable of materiality level is 66,53
which means that the average of response from respondent for the statement
about the level judgment of materiality is disagree. For variable
professionalism of auditor is 93.00 which means that median respond for
statement about professional auditor is agree. Lastly, variable ethics auditor is
64,77 which means that average respond for statement about ethics auditor is
agree and there is significant effect of x variable to y variable.
Meanwhile according with Andriadi (2010) revealed that auditor
professionalism significantly affects toward materiality level of judgment.
The relationship between the professionalism and level materiality of
16

judgment is positive. The higher professionalism, the better materiality level

of judgment is. Professionalism has five dimensions as proposed by Hall
(1968), which are; dedication toward profession, social responsibility,
independence, believe toward profession, relationship with colleague.
Professionalism interpreted as a responsibility to behave more than fulfill the
act and public regulation. In general, responsibilities of auditor is improving
services and improving trusted. In standard of audit is the third general
standard mentioned that in doing auditing and making auditors reporting has
to be professional expertness which smart and carefully IAI (2001)
The previous researches are consistent with research by Hastuti et al.
(2003) that professionalism significantly affect materiality level of judgment
in the process of auditing financial reporting. The result of hypothesis testing
shows that profession ethics positively and significantly affect materiality
level of judgment. However, the higher level of profession ethics had by an
auditor, the better judgment of materiality is. Every public accountant has to
have higher moral commitment in conducting their profession based on
principal of ethics code. Therefore, auditor obeys toward profession ethics
code and its better in determining level materiality of judgment. This research
is consistently with Agoes (1996) and

Herawati and Susanto (2006).

Influence of professionalism and profession of ethics towards materiality

level of judgment. Result of hypothesis testing show that professionalism and
profession ethics simultaneously affected significantly as big as 0,000 <,005
so H0 is rejected and Ha is accepted. However the higher level of

17

professionalism, so higher auditors compliance toward profession of ethical

code. So, the level materiality of judgment done will be better, because to
determine judgment auditor has to be independence and should be free from
the personal interest. This research is consistent with research that has been
done by Herawati and Susanto (2006), and also Fridati (2005)
Meanwhile, according to research by Kusuma (2012), auditors
professionalism influences materiality level of judgment. First hypothesis
believed that there is a positive impact on auditors professionalism toward
materiality level of judgment, the hypothesis is accepted. The professionalism
in workforce is very important because the professionalism is related to the
requirement of public trusting toward quality of service. Similarly, for
auditor, it is important to convince client and users on financial reporting
quality and related to judgment on financial reporting of materiality level, if
the client does not have faith to auditor in materiality level of judgment so
ability of those professional to give service to client and public effectively
will be decrease. This thing proper with research that has been already done
by Herawaty and Susanto (2009) which is give evidence that auditor
professionalism affected positively toward materiality level of judgment.
2.4 Interconecting Between Variabel
a) Professionalism with Materiality Judgment
According to Fridati (2005) the influence of professionalism toward
judgment of materiality level judgment study revealed that the higher level

18

auditor professionalism may produce better judgment toward materiality in

checking financial reporting. Moreover, the higher dedication to profession
social responsibility independence, so will be more correct of auditors
judgment toward materiality in auditing process. Herawaty and Susanto
(2008) conducted a research on the relationship of professionalism with
judgment of materiality level in auditing financial reporting using five
professional dimension previously developed by Hall (1968). The result of
this research showed that the level of professionalism is significantly related
to judgment of materiality level. The higher level of professionalism of public
accountant, the better judgment level of materiality itself.
H1: Professionalism of auditor has significant impact on materiality judgment
b)

Ethics with Materiality Judgment

Every profession providing service to public has to have ethical code

which set moral principles to guide professional attitude (Agoes. 2004).
Without ethics profession of accountant can not exist because accountants
goal is to provide information to process of business decision making of
external party. According to Murtanto and Marini (2003) ethics is
characteristic of profession that differentiate one profession and another to
organize attitude of their member. Herawaty and Susanto (2008) findings on
profession ethics and judgment of materiality level revealed that profession
ethics is significantly related to materiality level of judgment in auditing
process in financial reporting. Coefficients core obtained is positive. The

19

result of this research showed that the more public accountant obey the
ethical code, the better judgment of materiality level is. Based on this
research, the hypothesis can be formulated as follow:
H2: Ethics of auditor has significant impact on materiality judgment.

c)

Indepedence with Materiality Judgment

Independence is an ability to act based on integrity and objectivity. As an

auditor, a person must free with conflict of interest and cannot let the factor of
material misstatement occur. Usually the materiality problem become a
crucial matter if auditor conducting auditing process, since the materiality
itself give the direct impact to all parties which is those parties has a different
purpose (agency theory). The connection between materiality and
independence are very important to conduct their auditing process, because
from independency hope that auditor not take side to all parties and make a
good opinion without thinking about conflict of interest and always prefer the
public trust about credibility of accounting public firms .Whether the auditor
opinion gives good impact to both manager and shareholders or not, every
party must accept and be fair. Based on Prahyuningtyas (2014) the
independence affects materiality if the auditor has a long relationship with

20

their client. Auditor often experiences pressure from the known client, so it is
very important to regulate the team of fieldwork with different auditor as long
as it is acceptable and does not break the rule.
H3: Independence of auditor has significant impact on materiality judgment.
d. Professionalism, Ethics, Indepedence, with Materiality Judgment
Determining materiality in auditing process needs thorough considerations,
because there are many factors involved. The first factor is auditor
professionalism. The more professional, the better auditor make a reasonable
consideration. Second factor is ethics which can give direct impact to
determine materiality, becaused an auditor can avoid fraud or cheat if their
ethics is better. The last is independence which is freedom from conflict of
interest between management and shareholders. The better auditors
independence, the better their performance to determine materiality judgment.
H4 : Professionalism, Ethics, and Independence in stimultaneous has a
significant impact on materiality judgment.

Professionalism
(

X1

H1

Ethics
(

X2

H4
)

Materiality Judgment in
Auditing process
(Y)

21

H2
Indepedence
(

X3

H3

Figure 2.1 The interconecting between variable x and y of this research

CHAPTER III
RESEARCH METHODOLOGY
3.1 Introduction
In research methodology, the researcher describes the operational
framework of the research. It begins from the first part with operational
definition of variables in section 3.2. At the second section in this chapter
describes the population and sample of the research in the section 3.3. Next is
the part of the chapter is intended to show about data source of the research
(section 3.4), data selection technique (section 3.5), and the last part of this
chapter 3.6 explains about data analysis.
3.2 Definition of Variables

22

Variable in this research divided by three variables for x and one variable
for y ;
1. Dependent Variable (Y)
Dependent variable in this research is materiality which is the magnitude
or accounting misstatement of information based on the environments
surrounding, which probably is affected by changes of effect towards peoples
consideration and put the trust due to omissions or mistaken. Measuring
materiality can use five question items. The scale used in this research is
Likert five point which are;
1= Absolutely disagree
2= Disagree
3= Doubtful
4= Agree
5= Absolutely agree
2.

Independent Variable (X)

Dependent variables in this research are the effect of auditor

professionalism

X
( 1) . Professionalism is responsibility to conduct that

extends beyond satisfying individual responsibilities and beyond the

23

requirements

of

our

societys

laws

and

regulations.

Measuring

professionalism, the study uses nine question items of Likert five point
which are:
1= Absolutely disagree
2= Disagree
3= Doubtful
4= Agree
5= Absolutely agree

Ethics of auditor

X
( 2)

is behavior pertaining to the rightness and

wrongness of actions and to the goodness and badness of the intent and
consequences of such actions. Measuring ethics, this study uses five question
items of Likert five point which are:
1= Absolutely disagree
2= Disagree
3= Doubtful
4= Agree
5= Absolutely agree

24

The last variable is auditor independence

X
( 3) .

Independence is

attitude that expected from public accountant does not have personal interest
in conducting its job. Measuring independence, this study uses five question
items of Likert five points which are:
1= Absolutely disagree
2= Disagree
3= Doubtful
4= Agree
5= Absolutely agree

Beside definition of variable and how to measure with likert, in this

research also exlplain about operational variable. This method has a fungction to
know how the every question at questionairre have a indicator and sub variable.
The purpose of this method are to get relevant data and avoid ambigious in
questionairre.
Variable

Sub Variable

25

Indicator

Point

Profesionalisme
(Independent Variable)

1. Dedication to
profession

2. Social Obliagtion

3. Independence

1.1 Use knowledge, skill,

and experience in
auditing process
1.2 Stand on profession
2.1 Believe that auditor
profession is very
important to public
trusted
2.2 Unfavorable personal
gain
3.1 Capable of detect
misstatement
3.2 Make opinion without
pressure from other
parties.
3.3 Always make
transparancy

4. Assurance

1, 2

3,4

5,6,7

8,9

5. Relation with

4.1 Make a reasonable

reason with obtain the
facts.
4.2 Have another way to
measure performance
fellows

fellows

10
5.1 Belive that Insitute of
Indonesia Chartered
Accountants (IAI) can
build the professional
awarness

Table 3.1 Indicator of Variable

Variable

Sub Variable

26

Indicator

Point

Ethics

1. Responsibility

(Independent Variable)

2. Principle of
Justice
3. Moral Integrity

1.1 Uphold the profession

of ethics and
regulations.
1.2 Capable to behave
integrity& objectivity
2.1 Comply with code of
ethics
2.2 Implementing all of
article in code of ethics
3.1 Always make
contribution for society
goverment and business
3.2 Uphold the moral
responsibility, society,
and professional
3.3 Capable to
responsibilty of their
duty

1, 2

3,4

5,6,7

Table 3.2 Indicator of Variable

Variable
Indenpedence
(Independent Variable)

Sub Variable
1. Free from
conflict Interest

2. Capable to
measure without
any interfences

Table 3.3 Indicator of Variable

27

Indicator
1.1 Capable to doing
auditing process with
free from conflict
interest betwen both
parties (management
and shareholders)
1.2 Uphold the integrity to
be able product audit
quality better
2.1 Produce the auditing
output without
interfance from other
parties
2.2 Produce the auditing
output with facts and
be able to obtained the
data

Point
1, 2

3,4

5,6,7

Variable
Materiality Judgment

Sub Variable
1. Experience

Indicator
2.1 Use audit experience
2.2 Materiality is a
important thing in
auditing process
2.3 Materiality related to
statement of auditing
2.4 Make a audit planning
before auditing
process

(Dependent Variable)

2.1 Set the materiality of

financial statement
2.2 Measure materiality
with experience and
knowledge
2.3 Consistetncy using
materiality in all
matters of auditing
process

3.3

Population and Sample

28

1, 2

3,4,5,

2. Accuracy

Table 3.4 Indicator of Variable

Point

6,7

8,9,10

3.3.1

Population
Population is the object of the research. According to Sekaran (2003),

population refers to the entire group of people, events, or things of interest

that the researcher wishes to investigate. Population is allied or group of
objects that are becoming target of research. The population in this research is
auditor who work in CPA firms in East Java Province.
3.3.2

Sample

According to Sekaran (2003), sample is part of the population to be

studied in depth. This research uses purposive sampling method to collect the
data. Purposive sampling method is choosing sample from populations
section based on specific purpose or target. The respondent is auditor with
senior, manager, and partner level.
3.4 Source of Data
The data used in this research is primary data. Sekaran (2003) stated that
primary data is data that directly obtained from the first data source at the
object location of research. Primary data include all information directly from
individual respondent. Primary data in this study is obtained through
questionnaires. Furthermore, Sekaran (2003) stated that primary data refer to
information obtain first hand by the researchers based on the variables of
interest for the specific purpose of the study. The questionnaire is a method of
data collection, which is done by asking questionnaire sheet that contain a list

29

of question to respondents. The data are directly obtained from the answer
questionnaire that being send to respondent.
3.5 Data Collection Method
The data is collected through questionnaire spread containing the questions
that will be answered by respondent. The questionnaire is divided into five
parts, the first is general question about background of respondents and some
explanation how to fulfill the questionnaire, the next is the effect of
professionalism for audit judgment, third section is the effect of ethics for
audit judgment, fourth section is the effect of independence for audit
judgment and the last part is how the three variables can influence materiality
level in audit judgment. The questionnaire is given directly to auditor (senior,
manager, and partner level) at CPA firms in East Java Province.
3.6 Researchs Questionnaire
Questionaire of this research divided into five categorize, first categorize
is about respondent background, second categorize is about does the
professionalism have effect on materiality judgment, third categorize is does
the ethics have effect on materiality judgment, fourth categorize is does the
independence have effect on materiality judgment and the last categorize how
auditor measure the materiality judgment whether have effect on all variable
in this research. After divided into five categorize researchers also make
several indicator to all question at questionnaire such as below ;

30

X
3.6.1 Variable Professionalism ( 1)

Auditors professionalism measure with indicator based on Andriadis

(2010) research with some adjustment such as independence adjust with
question about transparency and skill of auditor itself. The indicator of
question such as below ;
a) Dedication of profession
b) Social responsibility
c) Belive on their profession
d) Transparency
X
3.6.2 Variable Ethics ( 2)

Auditors ethics measure with indicator based on Kusuma (2012) research

with some adjustment such as applying ethics code adjust with question about
objectivity and make some general question related to code of ethics such as
compliance with standard and skill of auditor itself. The indicator of question
such as below ;
a) Personality
b) Compliance with standard
c) Responsibility
d) Objectivity
X
(
3)
3.6.3 Variable Independence

31

Auditors independence measure with indicator based on researchers

question The indicator of question such as below ;

a) Behave Independence at fieldwork

b) Neutral
c) Free for conflict interest

3.6.4 Variable Materiality Judgment (Y)

Auditors materiality indicator based on Andriadi (2010) with adjustment
many question here, the researchers only use knowledge and skill categorize
from Andriadi (2010) The indicator of question such as below ;
a) Materiality effect on audit report
b) Materiality effect on ethics, professionalism, and independence
c) Measure materiality
d) Knowledge and skill
3.7 Data Analysis Method
This research begins with research instrument testing which consists of
validity and reliability test. The purpose of conducting this testing is to make
sure the accuracy and the interpretation. Therefore, the following test are
conducted.
3.7.1

Cronbachs Alpha

32

Cronbachs alpha is reliability coefficient that indicates how well the items
in a set are positively correlated to one another. Cronbachs alpha is computed
in terms of the average multicollinearity among the items measuring concept
Sekaran (2009). Cronbachs alpha is used to test the questioners to other
auditor or auditors who not choose as sample the purpose of this test is to
make a comparing between results of the materiality judgment this test
conducted as statistic tool for reliability test.
3.7.2 Descriptive Statistics
Descriptive analysis is a tool to anayze the data without calculating the
number, but comparing which had a relation with respondent. In this research
using percentage analysis which is comparing the total of respondent which
choose from each criteria with respondent as a whole and multiple by 100%
3.7.3

Classic Assumption

This research uses classic assumption because the analytical tools used in
this study is multiple regression analysis. Classic assumption is needed to
meet BLUE criteria (Best, Linier,Unbiased, Estimate) as suggested by Gujarti
(1999). This classic assumption includes normality test, multicollinierity test,
autocorrelation test, and heteroskedasticity test.
a) Normality Test
Normality test is conducted to determine whether in the regression model
both dependent variable and independent variable have normal distribution or

33

not Ghozali (2005). In this research, normality is tested with non-parametric

statistical test of Kolmogorov-Sminrov (KS).

b) Multicolinearity Test
Multicolinearity test aims to test whether there were a correlation between
independent variables. To detect the presence or absence of multicolinearity
in the regression, it can be seen from the value of tolerance and the value of
Variance Inflasing Factor (VIF). Both of these measures indicate each
independent variable which explained by other independent variables.
Tolerance measures the free variability that cannot be explained by other
independent variables. Regression model which is free from multicolinearity
has VIF 10 or more and tolerance value = 0,1 or less according to Ghozali
(2005).
c) Heteroskedasticity Test
Heteroskedasticity test aims to test whether the values in the regression
models occurs residual variance residual inequality of one observation to
other observations according to Ghozali (2005). If the variance from one
residual to another is fix, so it can be called as homoskedastisitas. The
Heteroskedasticity test can see on the scatterplot the distribution of dots

34

formed randomly or in a specific pattern and also the direction of distribution

is above or under 0 in Y line.
d) Linier Test
Linier test aims to test whether the model of regression variable has a
linier relationship or not between independent variable and dependent
variable. In This research, linier test uses linearity test in SPSS.
3.8.3

Multiple Regression

The statistical method used to test the hypothesis is multiple regression

analysis by SPSS software because this method can be used as model
prediction of dependent variable with several independent variables. The
analysis model is as follows:

Y= +

1 X1

2 X 2

3 X 3

With
Y= Materiality Level of Judgment
= Constanta
1 2 3 = Parameter
X 1 = Professionalism of auditor
X 2 = Ethics of auditor

35

X 3 = Independence of auditor
= Error Standard
To identifythe significance of independent variables influence, the criteria that
can be used are as follow Ghozali (2005)
a. If the F test value > 0.05 then the hypothesis is rejected. Because it
states the same variance
b. If the F test value < 0,05, then hypothesis is accepted. Because the
each variable indicates different significant individual test parameters
(T-Test)

36

CHAPTER IV
RESULT AND DISCUSSION
A. RESULT
4.1 Instrument Testing (Pre-Test)
Pretest Instrument in this research is to measure whether the question of
the questionnaire has understanding meaning or not. The respondents of this
testing are 15 (fifteen) PPAKs student at Brawijaya University. The result of
this testing reveals that the questionnaireis understandable and no ambiguous
question. The detail result of pre-test is shown at appendices.
4.2 Cronbachs Alpha
Reliability is an index that is used to indicate how well a measure
trustworthy or reliable. Reliability test used was Cronbachs Alpha test. The
instrument has been reliably inferred (reliable) if it has a coefficient of
reliability index of 0.6 or more. If alpha is less than 0.6 then declared

37

unreliable and reliable otherwise stated. The results of testing the reliability of
all the variables of the 30 respondents are shown at Table 4.1

Variable
Professionalism
Ethics
Independence
Materiality Judgment

Cooeficient Alpha Cronbach

.791
.783
.734
.772

Expalanation
Reliable
Reliable
Reliable
Reliable

Table 4.1 Cronbachs Alpha Result

Based on Table 4.1, all variables such as professionalism, ethics,

independence and materiality judgment have a value of Cronbach's alpha
coefficient greater than 0.6 so it is concluded that the question of
questionnaires that has been used is reliable
4.2 Descriptive Test
Descriptive analyis is a data analyzing method which is not using statistic
calculation but it uses percentage method.The respondents of this research are
auditors who works at CPA firms in East Java. Researchers distribute the
questionnaire to 155 auditors as the sample of this research. From 155
questionarres, there are some sample which is not included in the sample
because of the incomplete answer.
38

Description

Result

Distributing questionarre

155

Questionarre with not complete answer

18

Questinarre as a sample

147

Table 4.2 Questionarre proportion

The respondents characteristic of the sample are divided into three

categorizes such as gender, education background, and position at CPA firms.
The detail explanation of every characteristic is shown at table below
Gender
Male
Female

Frequency
105
42

Percentage
71 %
29%

Table 4.3 Respondents chracteristics based on gender

This table shows that most of the respondents is male with 105
respondents or 71% and women is 42 respondents or 29 %.
Education Background
Bachelor Degree
Master Degree

Frequency
94
53

Percentage
64%
36%

Table 4.4 Respondents chracteristics based on education background

The above table illustrates that bachelor degree is quite dominant rather
than master degree. The bechelor degree is 94 respondents or 64% and master
degree respondent is 53 respondents or 36%.
39

Position
bl

Frequency

Percentage

Senior

132

90%

Manager

12

8%

Partner

2%

Ta
e

4.5 Respondents characteristic basd on position

The previous table shows that most respondent position is senior at CPA firms
with 132 respondents or 90%,manager respondents is 12 or 8%, and partner
respondents is 3 or 2%.
4.3 Classic Test Assumption
Before conducting multiple regression on every research variable, classic
test assumption must be tested first. The purpose of this testing is in order to
get data resource appropriateness and reliable result. The classic assumption
covering;
4.3.1 Normality Test
Based on Ghozali (2005), normality test isused to determine if a data set is
well-modeled by a normal distribution and to compute how likely it is for a
random variable underlying the data set to be normally distributed. This
research uses normal graphic plot of Regression Standardized Residual, the
result of testing shown as below:

40

Figure 4.1 Normality Test Result and P-Plot

The picture above shown that test distribution is normal and fulfill normal
assumption.
4.3.2 Multicolinearity Test
Ghozali (2005) stated that multicolinearity test purpose is to test whether the
regression model has the correlations or not betwen dependent variabel and
indepedent variabel. The good model of regression should not have corellation
between dependent variable. This test is also to test the multicolinearity that can
be shown based on tolerance value and VIF (Variance Inflation Factor). Based on
tolerance value, the value must be over 10% and if using VIF the value must be
less than 10. If the test can not fulfil the value, therefore multicolinearity and
regression model is not reasonable to use. The multiconilearity test for this
research shown such as below ;

41

VIF

Explanation

Variable
Professionalism

3.209

Ethics

3.938

Independence

3.429

Non Multikolinier
Non Multikolinier
Non Multikolinier

Table 4.6 Multiconearlity Test Result

The result of picture above is that VIF value for professionalism variable is
3,209, ethics is 3,938 and independence is 3,429. The tolerance value for
professionalism is 0.312, ethics is 0,254 and independence is 0,3429.The result
shows that value is under 10 % and with VIF less than 10. From this result, it can
be concluded as the regression model has no correlation among the independent
variable.
4.3.3 HeteroscedasticityTest
Ghozali (2005) said that this test is to test whether the variables regression
models have variance residual equal or not. Good regression model is a model
that has a homogeneous residual variance or homoscedasticity. To test
homoscedasticity is to look at the plot of the predicted value of the dependent
variable (ZPRED) with residual (SDRESID). If specific pattern occurs such
as the existing dots forming a pattern of regular (wavy, widened and then
narrowed), it indicates a heteroscedasticity or the assumptions are not met.
Meanwhile, if there is no clear pattern as well as points spread above and
below

the

number

on

the

Y-axis,

then

there

is

no

heteroscedasticity.Heteroscedasticityis to test whether in regression model

42

occur dissimiliarity of variance from observation residual one to another. The

result of heteroscedasticity can shown as below;

Figure 4.2 Heteroscedasticity Result

Based on the scatterplot in Figure 4.2 it is found that scattered dots are
either above or below the number 0 on the Y-axis, and there is no clear
pattern. Thus, it is concluded that heteroscedasticity occurs in the data.
4.3.4 Linearity Test
Linearity test is to know whether the model of regression is connected
between independent variable and dependent variabel. Connection between
variabel occurs if the significant result is higher than 0,05.Then, it can be
concludedthat it has a linear relation among the variable. The result of
linearity test is shown as below;

43

Variabel
Professionalism with

Sig Value
0,041

Explanation
Not Linear

Materiality Judgment
Ethics with Materiality

0,087

Linear

Judgment
Indepedence with

0,072

Linear

Materiality Judgment

Table 4.7 The Result of Linear Test

The three figures above shown that linearity only for variable ethics and
independence. Both of them has a linearity with materiality judgment
meanwhile professionalism has not linear relationship with materiality
judgment.

44

4.4 Hypothesis Testing

a. Simple Linear Regression
1) The effect of auditor professionalism on materiality judgment
This analysis aims to know whether the professionalism has a significant
impact or not with materiality judgment. The result of this analysis as a
below;

Coefficientsa
Standardized
Unstandardized Coefficients
Model
1

B
(Constant)
Professionalism

Std. Error
14.989

2.404

.761

.072

Coefficients
Beta

.658

Sig.

6.234

.000

10.531

.040

a. Dependent Variable: Materiality Jusgment

Figure 4.3 The effect of professionalism on materiality judgment result

The figure above shows that professionalism has 0.761 coefficients

regression, it means that the professonalism has a positive relationship on
materiality judgment. Statically, auditor professionalism significantly affect
materiality judgment as shown at sig column with 0.040. The hypothesis in
this study are:

45

H 0 : There is no effect between professionalism on materiality

judgment
H1

: There is significant effect between professionalism on materiality

judgment
The first hypothesis in this study is whether the professionalism of auditor
affects the materiality judgment. Based on the t table of figure 4.3, the
regression coefficient is 10.531 and t-test statistics obtained is 0.040 with a
significant value is more than 0.040. Therefore, it can be concluded that the
variable professionalism of auditor affects the materiality judgment. Thus the

first hypothesis (

H1

) is accepted. This test shows that

Therefore it is concluded that

X1

(H 0 ) is rejected.

(Auditor Professionalism) has significant

effect on Y (Materiality Judgment).

2) The Effect of Ethics on Materiality Judgment
This analysis aims to know whether the ethics has a significant impact or
not with materiality judgment. The result of this analysis as a below;

46

Coefficientsa
Standardized
Unstandardized Coefficients
Model
1

B
(Constant)
Ethics

Coefficients

Std. Error
13.851

2.292

.577

.050

Beta

.692

Sig.

6.043

.000

11.548

.000

a. Dependent Variable: Materiality Jusgment

Figure 4.4 The effect of ethics on materiality judgment result

The figure above shows that ethics coefficients regression is 0.577, it

means that the ethics has a positive relationship on materiality judgment.
Statically, auditor ethics significantlyaffects materiality judgment as shown at
sig column with 0.000. The hypothesis in this study are:

H 0 : There is no effect between ethics on materiality judgment

H 2 : There is significant effect between ethics on materiality judgment

The second hypothesis in this study is whether the ethics of auditor affects
the materiality judgment. According to t table of figure 4.8, ethics regression
coefficient is 11.548 and t-test statistics obtained is at 0.000 with a significant
value is more than 0.000. Therefore, it can be concluded that the variable
ethics of auditor affects the materiality judgment. Thus the second hypothesis

47

H2

H
) is accepted. This test shows that ( 0) is rejected. Therefore, it is

concluded that

X2

(Ethics) has significant effect on Y (Materiality

Judgment).
3) The effect of indepedence on materiality judgment
This analysis aims to know whether the independence of auditor has a
significant impact or not with materiality judgment. The result of this analysis
is as follow;

Coefficientsa
Standardized
Unstandardized Coefficients
Model
1

B
(Constant)
Independence

Std. Error
15.106

2.256

.854

.076

Coefficients
Beta

.680

Sig.

6.695

.000

11.177

.028

a. Dependent Variable: Materiality Jusgment

Figure 4.5 The effect of independence on materiality judgment result

The figure above shown that professionalism has a coefficients regression

as 0.854, it means the professonalism has a positive relationship on

48

materiality judgment. Statically auditor professionalism significant affecting

on materiality judgment shown at sig column with 0.028. The hypothesis in
this study are ;
H 0 : There is no effect between independence of auditor on materiality
judgment
H3

: There is significant effect between independence of auditor on

materiality judgment
The third hypothesis in this study is whether the independence of auditor
affects the materiality judgment. According to t table of figure 4.9,
independence regression coefficient is 11.177 and t-test statistics obtained is
at 0.028 with a significant value is more than 0.028. Therefore, it can be
concluded that the variable independence of auditor affect the materiality

judgment. Thus the third hypothesis (

H3

) is accepted. This test shows that

H0 is rejected. Therefore, it can be concluded that

X3

(Independence) has

significant effect on Y (Materiality Judgment).

b. Multiple Linear Regression
This test aim to know whether between professionalism, ethics, and
independence has a simultaneous effect to materiality judgment. The result of
multiple linear regression such as below;

49

ANOVAb
Model
1

Sum of Squares

Df

Mean Square

Regression

1706.585

568.862

Residual

1600.694

143

11.194

Total

3307.279

146

F
50.820

Sig.
.001a

a. Predictors: (Constant), Indepedence, Professionalism, Ethics

b. Dependent Variable: Materiality Judgment

Figure 4.6 The effect of independent variable on dependent variable

The figure shows that professionalism, ethics, and independence

simultaneous has a positive and significant effect on materialiy judgment,
which is shown at sig value as 0,001.
B. Discussion
1) The Effect of Auditor Professionalism on Materiality Judgment

First Hypothesis

( H 1)

states that professionalism has a positive impact

on materiality judgment and supported by primer data. Furthermore,

professionalism in a fieldwork is very nessecary, because professionalism is
related to public trust toward the services quality of the public accountant
firm. The absence of trust on auditor in determining materiality judgment
may hamper the ability of auditors to offer effective services. Professionalism
and materiality judgment has a postive relation, if there is increasing of
professionalism, the better materiality judgment of the auditor. According to
Hall (1968), professionalism can represented by five dimension such as
50

dedication to the profession, social responsibility, self reliance, believing to

the profession, and fellowship. In addition, professionalism is defined as
responsibility to behave more than just the community to meet the laws and
regulations. The responsibility of auditors in general is to improve services
and increase confidence. In standar of auditing, especially in third standard, it
is believed that in the implementation of an audit and the preparation of the
report, auditor should use professionalism carefully and thoroughly. This
hypothesis is also supported by previous research by Herawati and Susanto
(2009) that auditor professonalism affects the materiality judgment.
2) The Effect of Ethics on Materiality Judgment

Second Hypothesis (

H2

) states that ethics has a positive impact on

materiality judgment and supported by the data. Ethics is one of factor to

determine whether an auditor is able to do their profession with comply with
regulation that is already applied, like IAI regulation in Indonesia.
Meanwhile, public demands to acquire the services of the public auditors with
high quality standards, and requires them to be willing to sacrifice
themselves. That is why professional auditor sets technical standards and
ethical standards that should be used as a guide by the auditors in auditing.
Auditor must rever to professional ethics that has been set up by Indonesia
Accounting Institute. Ethics in auditing is a principle to carry out the process
of gathering and evaluating the evidence about the information. So that it can
be measured on an economic entity to determine and report the suitability of

51

the information referred to by the criteria in question were carried out by a

competent and independent. Without ethics, auditor can not implement
accounting function, because with ethics auditor can make a decision and
avoid the fraud among the auditors and obtain reliable audit opinion. Every
public accountants are required to have a high moral commitment in their
professionaccording to the rules established code of conduct. So that auditors
can perform better in determining the level of materiality and have a high
level of professional ethics, the more favourable. This hypothesis is also
supported by previous research by Herawati and Susanto (2009) who stated
that ethics positively affect the materiality judgment.
3) The Effect of Indepedence on Materiality Judgment

Third hypothesis (

H3

) states that there is positive effect between

independence and materiality judgment which is supported by primer data.

Independence is important thing in auditing process, because independence
can avoid auditor for side one party only or because auditor has a good
relationship with client and influence the result of the auditing results.
Meanwhile some of auditors face pressurre or internal conflict from
management entity (client) which can influences auditor in giving opinion
objectively. Furthermore, independence is a honesty attitude and it must have
quality by all auditors, in order to get best performance and they must be free
with conflict of intersest. Facing pressure from client, auditor must have
integrity and unaligned attitude. Independence can also determine the

52

credibility of financial reporting and the integrity of auditor it self. This

quality also makes the financial report have good quality, reliable, and
trusted. This hypothesis is also supported by Ariyanto and Jati (2010)
research which believed that variable of independence is an important factor
affecting the audit quality, beside the technical competence of the auditor. The
rationalization of this finding is because independence is the corner stone of
audit profession. Therefore, when an auditor behaves more independent in
his/her jobs, the quality of audit works improves.
4) The Effect of

Professionalism, Ethics, and Indepedence on

Materiality Judgment

This hypothesis (

H4

) states that there is positive effect between

professionalism, ethics, and independence and has a positive impact on

materiality judgment as supported by primer data. The finding found that the
higher level of professionalism, ethics, and independence, the better auditor
in making materiality judment is.Carrying out professional responsibilities,
auditor must understand the principle of providing services for public interest
and uphold integrity, objectivity, and independence. Which means auditor
must performed their duties profesionally with high level of integrity and
refered to the principles of the code of profession ethics. Combining
professionalism, ethics, and indepedence for auditor in auditing process
directly impact the quality of financial statements it self and auditor can avoid

53

fraud also improve their performance. In other words professionalism, ethics,

and independence can work together in determining materiality judgment.

CHAPTER V
CONCLUSSION AND SUGGESTION
5.1 Conclussion
Based on the results of data analysis and discussion can shown as below;

Professionalism Auditor (

X1

) has a significant influence on materiality

judgment. The results are consistent with previous research by Herawaty and

Susanto (2008) Meanwhile Ethics (

X2

) is a most significant influences

variable on materiality judgment. This phenomenon shown that compliance

with standard contributing dominan in make a judgment of materilaity. This
result is consistent with previous research by Herawaty and Susanto (2008)

Independence Auditor (

X3

) has a significant influence on materiality

judgment and this result consistent with previous research by Syamsudin et

al. (2014) with result ethics and indepedence influencing of audit quality
Auditor Professionalism, Ethics and Independence together has a significant
influence on materiality judgment.

54

This research not perfectly and still has a limitation because from internal
factor or external factor it self ; This research use data questionnaire only for
East Java scope then the whole auditor in Indonesia not reaching for this
research. For further research other researchers can be use larger scope. This
research only using three independent variable and one dependent variable it
can not make the good result for further research other researchers can added
varibale x or y in order to get better result. This research using questionnaire
and some of auditor make bias answer because they not read the question
carefully, some researchers agree with direct interview with respondent is a one
way to get best answer what researchers expected for and also avoid
ambiguous. For the next research, other researchers can separated population
between how effect of professionalism, ethics, and independence on materiality
judgment between external auditor and internal auditor. There is some CPA
firms not available to answer this questionnaire because some reason and also
there is some CPA firms change their office then make the researcher difficult
to distribute questionairre.This research not included CPA big four firms for
respondent, fo further research other researchers can be able to conducting this
research with different respondent between non CPA big four firms and CPA
big four firms.
5.2 Suggesstion
For auditors, need to increase the additional knowledge that can support
the auditor's judgment in determining the level of materiality a financial
statement. Performing its duties, the auditor must comply with the Ethics
55

professions which have been defined by professional organizations, so it is

not act according to personal wishes. Meanwhile maaintain good relations
with clients is important thing, but in accordance with the rules an auditor
must be able to be independence and not alligned so that financial report from
auditor free from interest one party only. For all the auditors that will
determine the level of materiality must obey with rules and remember to
combining all varibale such as professionalism, ethics, and indepedence in
order to maintain quality of audit report and can be used to make a decision
making as a goal.

56

SPSS Result of Normality Test

One-Sample Kolmogorov-Smirnov Test

Materiality
Professionalism
N
Normal Parametersa

Most Extreme Differences

Ethics

Indepedence

Judgment

147

147

147

147

Mean

32.9932

45.5306

29.2857

40.1361

Std. Deviation

4.20453

5.86294

3.87475

4.75947

Absolute

.271

.254

.254

.222

Positive

.117

.182

.128

.133

Negative

-.271

-.254

-.254

-.222

3.281

3.082

3.084

2.692

.000

.000

.000

.000

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a.

Test d

b.

istribution is Normal.

SPSS Result of Multicolinearity Test

57

Coefficientsa
Standardized
Unstandardized Coefficients
Model
1

B
(Constant)

Coefficients

Std. Error

Collinearity Statistics

Beta

11.879

2.318

Professionalism

.221

.118

Ethics

.241

Indepedence

.342

Sig.

Tolerance

5.125

.000

.195

1.872

.063

.312

3.209

.094

.296

2.567

.011

.254

3.938

.132

.279

2.585

.011

.292

3.429

a. Dependent Variable: Materiality Judgment

SPSS Result of Linearity Test

ANOVA Table
Sum of
Squares
Materiality

Between

Judgment *

Groups

Mean
df

Square

Sig.

(Combined)

73.201

9.150

1.249

.275

Linearity

31.245

31.245

4.266

.041

41.955

5.994

.818

.574

Within Groups

1010.690

138

7.324

Total

1083.891

146

Professionalism

Deviation from
Linearity

58

VIF

ANOVA Table
Sum of

Mean

Squares
Materiality

Between

Judgment * Ethics

Groups

(Combined)

Square

Sig.

167.883

13

12.914

1.875

.038

20.539

20.539

2.982

.087

147.344

12

12.279

1.783

.057

916.009

133

6.887

1083.891

146

Linearity
Deviation from
Linearity

Within Groups
Total

df

ANOVA Table
Sum of
Squares
Materiality Between
Judgment * Groups
Independe

(Combined)
Linearity
Deviation from

nce

Linearity
Within Groups
Total

Mean
df

Square

Sig.

187.204

20.800

3.178

.002

.553

.553

.085

.772

186.650

23.331

3.565

.001

896.687

137

6.545

1083.891

146

SPSS Result of Hypotesting Test (Simple and Multiple Linear Regression)

59

Coefficientsa
Standardized
Unstandardized Coefficients
Model
1

B
(Constant)

Std. Error
14.989

2.404

.761

.072

Coefficients
Beta

Sig.

6.234

.000

10.531

.040

Professionalism
.658

a. Dependent Variable: Materiality Jusgment

Coefficientsa
a
Standardized
Coefficients
Unstandardized Coefficients
Coefficients
Unstandardized Coefficients
Standardized
B
Std. Error
Beta
Coefficients t

Model
Model
1

(Constant)

2.292
Std.
Error

.57715.106

.050 2.256

a. Dependent
Variable: Materiality Jusgment
Independence
.854

.076

Ethics
(Constant)

13.851
B

a.

Dependent Variable: Materiality Jusgment

60

Sig.
Sig.

6.043

Beta
.692

.000

11.548 6.695 .000

.680

11.177

.000
.028

ANOVAb
Model
1

Sum of Squares

df

Mean Square

Regression

1706.585

568.862

Residual

1600.694

143

11.194

Total

3307.279

146

F
50.820

a. Predictors: (Constant), Indepedence, Professionalism, Ethics

b. Dependent Variable: Materiality Judgment

Malang, 03 Mei 2015

Kepada Yth : Bapak/Ibu/Saudara/i Auditor responden
Di tempat

Bersama ini saya :

Nama

: Alfina Fitrinnisak

61

Sig.
.001a

NIM

: 115020307121025

Status

: Mahasiswa Strata (S1) Fakultas Ekonomi dan Bisini, Jurusan

Akuntansi (Internasional) , Universitas Brawijaya Malang

Dalam rangka untuk penelitian skripsi program sarjana S1, Fakultas

Ekonomi dan Bisnis, Jurusan Akuntansi (International) Universitas Brawijaya,
saya memerlukan informasi untuk mendukung penelitian yang saya lakukan
dengan judul The effect of Professionalism, Ethics, and Independency on
Materiality Judgment
Untuk itu mohon kesediaan Bapak/Ibu/Saudara/i berpartisipasi dalam
penelitian ini dengan mengisi kuesioner yang terlampir. Kesediaan
Bapak/Ibu/Saudara/i mengisi kuesioner ini sangat menentukan keberhasilan
penelitian yang saya lakukan.
Untuk diketahui sesuai dengan etika dalam penelitian, data yang saya
peroleh tentu akan dijaga kerahasiannya dan akan digunakan hanya untuk
kepentingan penelitian. Terima kasih atas kesediaan Bapak/Ibu/Saudara/i yang
telah meluangkan waktu mengisi kuesioner ini.

Hormat Saya

Alfina Fitrinnisak
IDENTITAS RESPONDEN

1
.
2
.

3
.

Nama :

Umur :

Jenis Kelamin :

<25
36-55

2635
>55

Pria

Wani
ta

62

4
.

Pendidikan
Terakhir:

5
.

Jabatan :

S3
D3

S
1

S2

Partner
Manag
er
Senior Auditor
Lain-lain,sebutkan...

6
.

Lama Bekerja :

<1 th
1-5 th
6-10 th
>10

Skor Nilai Jawaban :

Skor Nilai 1 :

Sangat Tidak
Setuju

(STS)

Skor Nilai 2 :

Tidak Setuju

(TS)

Skor Nilai 3 :

Ragu-Ragu

(R)

Skor Nilai 4 :

Setuju

(S)

Skor Nilai 5 :

Sangat Setuju

(SS)

List of Questionairres Question

Daftar Pertanyaan Untuk Variabel Profesionalisme
No

Pertanyaan

NILAI

63

STS
1

Dalam melaksanakan audit sebagai

auditor yang profesional, anda
memegang teguh profesi anda

Dalam melaksanakan audit sebagai

auditor yang profesional hasil
pekerjaan anda yang telah anda
selesaikan merupakan suatu
kepuasaan tersendiri dalam diri
anda.

TS

Anda meyakini profesi auditor

merupakan pekerjaan yang penting
bagi masyarakat
Dalam laporan keuangan yang anda
audit anda berani menciptakan
transparansi
Dalam melaksanakan audit dalam
laporan keuangan suatu perusahaan
anda memberikan pendapat yang
benar dan jujur
Dalam melaksanakan audit anda
memberikan hasil audit atas laporan
keuangan sesuai fakta di lapangan
Dalam pemeriksaan atas laporan
keuangan untuk menyatakan
pendapat tentang kewajaran laporan
keuangan anda berkeyakinan bahwa
hal ini hanya dapat dilakukan oleh
eksternal auditor

Daftar Pertanyaan Untuk Variabel Etika

No

Pertanyaan

64

NILAI

SS

STS
1

Laporan hasil audit dapat dipertanggung

jawabkan oleh auditor, untuk meningkatkan
kualitas audit

Laporan audit sesuai dengan aturan SAK yang

telah ditentukan

9
10
11

TS

Auditor memiliki rasa tanggungjawab bila hasil

pemeriksaannya masih memerlukan perbaikan
dan penyempurnaan
Auditor tidak mengelak atau menyalahkan orang
lain jika terdapat kesalahan (human error) dalam
proses audit maupun hasil audit
Jika suatau laporan hasil audit ada kesalahan,
auditor mampu mempertanggungjawabkan atas
laporan hasil audit tersebut untuk meningkatkan
kualitas audit
Auditor tidak dapat diintimidasi oleh orang lain
dan tidak tunduk karena tekanan yang dilakukan
oleh orang lain guna mempengaruhi sikap dan
pendapatnya
Auditor tidak mempertimbangkan keadaan
seseorang atau sekelompok orang atau suatu
unit organisasi untuk membenarkan perbuatan
melanggar ketentuan atau perundang undangan
yang berlaku
Auditor tidak boleh memihak kepada siapapun
yang mempunyai kepentingan atas hasil
pekerjaannya.
Auditor menolak menerima penugasan audit bila
pada saat bersama sedang mempunyai
hubungan kerjasama dengan pihak yang
diperiksa
Dalam aktivitasnya auditor eksternal selalu
bersikap objektif
Setiap auditor harus menjaga objektivitasnya
dan bebas dari benturan kepentingan dalam
pemenuhan kewajiban profesionalnya

Daftar Pertanyaan Untuk Variabel Independensi

65

SS

No

Pertanyaan

Dalam menentukan pendapat atas laporan

keuangan, saya tidak mendapat tekanan dari
siapapun
Dalam melaksnakan tugas, auditor bertindak
secara independen walaupun adanya intimidasi
atau pengaruh dari pihak lain dan mempunyai
kejujuran yang tinggi

Pelaporan bebas dari kewajiban pihak lain untuk

mempengaruhi fakta-fakta yang dilaporkan

TS

Saya berupaya tetap bersifat independen dalam

melakukan audit terhadap klien

Pemeriksaan bebas dari kepentingan pribadi

maupun pihak lain untuk membatasi segala
kegiatan pemeriksaan
Auditor tidak boleh dikendalikan atau dipengaruhi
oleh klien dalam kegiatan yang masih dilakukan

NILAI
ST
S

Pelaporan bebas dari usaha tertentu untuk

mempengaruhi pertimbangan pemeriksaan
terhadap isi laporan pemeriksaan

Daftar Pertanyaan Untuk Variabel Materialitas

66

SS

No
1

Pertanyaan
Materialitas adalah suatu konsep yang vital
dalam proses pengauditan
Materialitas berhubungan dengan karateristik
suatu statement, materialitas merupakan item
yang diungkapkan oleh auditor dan berpegaruh
terhadap judgment dalam proses audit
Auditor seringkali merasa kesulitan dalam
menentukan tingkat materiliatas dalam suatu
transaksi
Dalam menyusun rencana audit seorang auditor
akan mempertimbangkan resiko yang akan
ditemui selama proses audit dan juga
mempertimbangkan etika pengauditan selama di
lapangan.
Seorang auditor selalu membuat perencanaan
audit yang matang sebelum melakukan
pekerjaan lapangan

Materialitas merupakan hal yang tidak harus

dipermasalahkan.

Materialitas merupakan hal subjektif dari

masing-masing auditor

10

Materialitas dalam proses audit merupakan

faktor pertimbangan utama dalam menentukan
kewajaran laporan keuangan
Dalam menentukan suatu transaksi yang
bersifat material atau tidak, auditor selalu
menggunakan peraturan yang sudah ada dan
dasar pengalaman pertimbangan sebelumnya
dalam proses audit
Dalam menetukan ketetapan tingkat
materialitas, auditor menggunakan dasar
pengetahuan dan kecakapan serta menjunjung
tinggi etika dalam profesi serta indepedensi
seorang auditor.

Detailed Answer of Respondents

67

STS

TS

NILAI
R
S

SS

X1
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3
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5
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5

4
3
3
3
3
3
3
3
3
5
4
3
5
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3
3
3
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3
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3
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3
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3
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68

5
4
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5
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5
5
4
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6
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7
4
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2
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8
4
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4
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3
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3
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69

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4
5
4
4
3
3
5
4
4
3
3
5
5
5
4
3
3
5
5
5
4
5
4
4
3
3
5
4
4
3
3
5
5
4

5
5
3
4
5
3
5
5
4
5
3
5
5
4
4
5
5
3
4
3
5
5
3
4
5
3
5
3
4
5
3
5
5
4
4

5
3
4
3
5
5
5
3
3
5
5
5
3
3
4
4
5
3
3
3
5
3
4
3
5
5
5
4
3
5
5
5
3
3
5

4
5
3
3
5
5
5
3
3
5
5
5
3
5
4
3
5
3
5
4
4
5
3
3
5
5
5
3
3
5
5
5
3
5
4

32
28
28
26
33
28
31
30
26
33
28
31
30
30
30
29
31
25
29
30
32
28
28
26
33
28
31
28
26
33
28
31
30
30
31

118
119
120
121
122

4
4
4
5
5

4
5
5
4
4

4
4
5
4
4

3
3
5
5
5

3
5
5
4
4

5
5
3
3
4

5
5
3
5
4

28
31
30
30
30

78

123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147

Respond
ent
1
2
3
4
5

4
4
4
4
4
5
4
5
4
4
4
5
4
4
4
5
5
5
5
4
5
5
5
5
5

5
3
5
4
4
5
4
4
5
5
3
4
4
5
5
4
5
4
5
4
5
4
4
4
5

1
4
4
5
4
5

4
4
4
5
4
5
5
5
4
4
5
5
4
4
5
4
4
4
5
4
5
5
5
4
5

2
4
4
4
5
4

4
4
5
3
5
5
5
4
5
5
4
4
3
3
5
5
4
5
5
4
4
4
4
5
4

3
4
4
4
4
4

5
5
3
3
4
3
5
4
3
3
4
5
3
5
5
4
4
4
5
4
4
5
4
4
4

4
4
4
5
4
4
79

4
3
4
3
3
3
5
4
4
4
3
5
5
5
3
3
5
5
5
4
3
4
4
4
3

5
4
4
4
5
4

3
5
3
3
5
4
4
4
3
3
3
5
5
5
3
5
4
5
5
4
3
5
4
4
3

6
4
4
4
5
4

7
4
4
4
4
5

29
28
28
25
29
30
32
30
28
28
26
33
28
31
30
30
31
32
35
28
29
32
30
30
29

8
4
4
4
4
5

9
4
4
4
4
5

10 jml
4
40
4
40
5
43
4
43
5
45

6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37

38
39
40
41
42

5
4
4
4
4
4
5
4
4
4
4
4
4
4
4
5
5
4
4
4
4
4
4
4
4
5
4
4
4
4
4
4

3
3
5
4
4

4
4
4
4
4
4
4
4
5
5
4
4
4
4
4
5
5
4
4
5
4
4
4
4
4
4
4
4
4
3
4
4

3
4
5
5
5

4
4
5
4
4
4
2
5
5
4
4
4
4
4
5
4
5
1
2
4
4
4
4
3
2
1
4
2
5
4
4
3

4
2
4
5
4

4
4
5
4
4
4
5
5
4
5
5
4
4
4
5
4
5
4
4
4
4
4
5
4
4
4
4
4
4
4
3
4

4
4
4
5
4

80

4
4
5
4
4
4
5
4
4
5
5
5
4
4
5
4
5
4
4
4
4
4
4
3
4
5
4
4
4
3
3
5

4
4
5
5
4

5
4
4
4
4
5
1
4
4
5
4
5
4
4
5
5
4
4
4
5
4
4
4
4
4
1
4
2
4
4
4
4

3
2
5
4
5

5
4
4
4
4
5
4
4
4
4
4
4
4
4
5
5
4
4
4
5
4
4
4
4
4
4
4
3
4
5
4
3

4
3
4
4
5

5
4
5
4
4
4
3
4
4
5
4
4
4
4
5
5
4
5
4
4
4
4
4
4
4
4
4
4
4
5
5
4

4
4
4
4
5

5
4
5
4
4
4
5
4
5
4
4
4
4
4
5
4
4
5
4
4
4
4
4
4
4
5
4
4
4
4
4
4

5
5
3
4
4

5
5
4
4
4
4
5
5
5
5
5
5
5
4
5
4
4
4
4
4
4
4
4
4
4
5
4
4
5
4
4
4

5
5
4
4
5

46
41
45
40
41
42
39
43
44
46
43
43
41
40
48
45
45
39
38
43
40
40
41
38
38
38
40
35
42
40
39
39

39
36
43
44
45

43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77

4
4
5
4
4
4
4
4
5
5
5
4
4
5
4
5
4
5
4
5
4
4
4
5
5
5
5
3
4
4
4
4
4
4
3

4
4
5
4
5
4
4
4
5
5
4
4
5
4
4
5
4
4
5
4
4
4
4
5
5
4
4
4
5
5
5
4
4
4
3

5
4
5
4
4
3
5
4
3
4
5
3
4
3
5
2
3
3
5
3
3
5
4
3
4
5
3
2
5
5
4
5
4
3
4

5
5
4
3
4
5
5
4
3
4
5
5
4
2
4
4
4
4
4
2
4
5
4
3
4
5
2
4
5
5
4
5
3
4
4

4
5
4
4
5
5
5
4
4
5
4
5
3
5
4
4
4
5
2
5
5
5
4
4
5
4
5
4
5
5
4
4
3
5
4

4
4
4
5
5
4
3
4
5
5
5
5
3
2
4
1
2
2
2
2
2
3
4
5
5
5
2
2
4
4
5
4
4
4
3

4
3
4
5
4
5
3
3
5
4
5
5
5
3
4
4
3
3
4
3
3
3
3
5
4
5
3
3
4
4
5
4
4
3
4

4
4
3
5
4
4
4
4
4
4
4
3
4
4
4
4
3
4
5
4
4
4
4
4
4
4
4
4
4
4
5
4
5
4
4

5
3
3
4
5
4
4
4
4
3
3
4
5
4
5
5
4
4
5
4
4
4
4
4
3
3
4
5
4
4
4
5
4
4
5

4
3
3
4
5
3
3
4
3
4
3
4
4
4
5
2
4
5
2
4
4
3
4
3
4
3
4
5
4
4
5
4
4
4
5

43
39
40
42
45
41
40
39
41
43
43
42
41
36
43
36
35
39
38
36
37
40
39
41
43
43
36
36
44
44
45
43
39
39
39

78
79
80
81
82

3
5
4
4
4

4
5
4
5
5

2
5
4
4
4

4
4
3
4
4

4
4
4
5
5

2
4
5
5
5

3
4
5
4
4

4
3
5
4
4

5
3
4
5
5

5
3
4
5
5

36
40
42
45
45

81

83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117

4
5
4
5
4
4
4
5
5
5
4
4
4
5
5
5
4
4
4
4
4
4
5
5
5
4
4
4
4
4
5
4
5
4
4

4
4
5
4
4
4
4
5
5
4
4
4
4
5
5
4
5
4
5
4
4
4
5
5
4
4
5
4
4
4
5
5
4
5
5

3
3
5
3
3
5
4
3
4
5
3
5
4
3
4
5
4
4
4
3
5
4
3
4
5
4
4
3
5
4
3
4
5
5
5

4
4
4
2
4
5
4
3
4
5
4
5
4
3
4
5
4
3
4
5
5
4
3
4
5
3
4
5
5
4
3
4
5
5
5

4
5
2
5
5
5
4
4
5
4
5
5
4
4
5
4
5
4
5
5
5
4
4
5
4
4
5
5
5
4
4
5
4
5
5

2
2
2
2
2
3
4
5
5
5
2
3
4
5
5
5
5
5
5
4
3
4
5
5
5
5
5
4
3
4
5
5
5
4
4

3
3
4
3
3
3
3
5
4
5
3
3
3
5
4
5
4
5
4
5
3
3
5
4
5
5
4
5
3
3
5
4
5
4
4

3
4
5
4
4
4
4
4
4
4
4
4
4
4
4
4
4
5
4
4
4
4
4
4
4
5
4
4
4
4
4
4
4
4
4

4
4
5
4
4
4
4
4
3
3
4
4
4
4
3
3
5
4
5
4
4
4
4
3
3
4
5
4
4
4
4
5
3
4
4

4
5
2
4
4
3
4
3
4
3
4
3
4
3
4
3
5
4
5
3
3
4
3
4
3
4
5
3
3
4
3
5
3
4
4

35
39
38
36
37
40
39
41
43
43
37
40
39
41
43
43
45
42
45
41
40
39
41
43
43
42
45
41
40
39
41
45
43
44
44

118
119
120
121
122

4
5
4
4
4

4
5
4
5
4

4
5
4
4
3

5
4
3
4
5

5
4
4
5
5

4
4
5
5
4

3
4
5
4
5

4
3
5
4
4

3
3
4
5
4

3
3
4
5
3

39
40
42
45
41

82

123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147

4
4
5
4
4
5
5
5
5
4
4
4
4
4
5
5
5
5
4
4
4
5
5
5
4

4
4
5
5
5
5
5
5
5
4
5
4
4
4
5
5
4
4
4
4
4
5
5
4
4

5
4
3
5
5
3
4
4
5
4
4
3
5
4
3
4
5
3
3
5
4
3
4
5
3

5
4
3
5
5
3
4
4
4
3
4
5
5
4
3
4
5
2
4
5
4
3
4
5
5

83

5
4
4
5
5
4
5
5
4
4
5
5
5
4
4
5
4
5
5
5
4
4
5
4
5

3
4
5
4
4
5
5
5
4
5
5
4
3
4
5
5
5
2
2
3
4
5
5
5
4

3
3
5
4
4
5
4
4
4
5
4
5
3
3
5
4
5
3
3
3
3
5
4
5
5

4
4
4
4
4
4
4
4
3
5
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4

4
4
4
4
4
4
3
3
3
4
5
4
4
4
4
3
3
4
4
4
4
4
3
3
4

3
4
3
4
4
3
4
4
3
4
5
3
3
4
3
4
3
4
4
3
4
3
4
3
3

40
39
41
44
44
41
43
43
40
42
45
41
40
39
41
43
43
36
37
40
39
41
43
43
41