Analisis Faktor-Faktor yang Menentukan Pertimbangan Tingkat Materialitas Auditor dalam Proses Audit Laporan Keuangan (Studi Kasus pada Salah Satu KAP Afiliasi Deloitte Indonesia)

Rahman, Luthfia Lathifah (2025) Analisis Faktor-Faktor yang Menentukan Pertimbangan Tingkat Materialitas Auditor dalam Proses Audit Laporan Keuangan (Studi Kasus pada Salah Satu KAP Afiliasi Deloitte Indonesia). Tugas Akhir (S1) - thesis, Universitas Bakrie.

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Abstract

This study aims to analyze the factors that determine the consideration of the auditor's materiality level in the audit of financial statements, with a case study at one of Deloitte Indonesia's Affiliated KAPs. Motivated by the SNP Finance case that obtained an unqualified opinion despite significant financial statement manipulation, this study uses a descriptive qualitative approach through in-depth interviews with various levels of auditors at one of Deloitte Indonesia's Affiliated KAPs. The results showed that there are six main factors that influence auditors in determining materiality level considerations, namely auditor experience, auditor professionalism, audit methodology, audit evidence, external factors, and accounting regulations and standards. The results also show that the determination of materiality is carried out through a combination of quantitative and qualitative approaches tailored to the characteristics of the entity. In practice, materiality is a fundamental basis for planning and evaluating the fairness of financial statements. The auditor's decision is influenced by experience, professionalism, audit methodology, audit evidence, economic conditions, industry risks, and applicable regulations. This study recommends that auditors consider all of these factors to improve audit quality, avoid failure to detect manipulation, and maintain public confidence in the public accounting profession.

Item Type:	Thesis (Tugas Akhir (S1) - )
Uncontrolled Keywords:	Public Accountant, Audit, Financial Statements, Quality, Materiality
Subjects:	Accounting Accounting > Auditing Thesis Thesis > Thesis (S1)
Divisions:	Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi
Depositing User:	Luthfia Lathifah Rahman
Date Deposited:	28 Feb 2025 09:19
Last Modified:	28 Feb 2025 09:19
URI:	https://repository.bakrie.ac.id/id/eprint/11404

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