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 client’s 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

1

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 accountant’s

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 auditor’s 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

2

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 auditor’s 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 auditor’s 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.

3

Beside profesionalism and ethics to build the public trust also have to

involve auditor’s 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 auditor’s 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

auditor’s 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 auditor’s 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

4

to Financial Accounting Standard Board’s (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

5

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.

6

1.2 Research Question

Research question in this research are;

1. Does auditor’s professionalism have effect on materiality judgment in

auditing process?

2. Does auditor’s ethics have effect on materiality judgment in auditing

process?

3. Does auditor’s indepedence have effect on materiality judgment in

auditing process?

4. Does auditor’s 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

7

1.4 Research Contribution

a. For CPA Firms

The contribution of this research is wished to be useful to CPA’s 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.

8

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 environment’s surrounding, which

probably affect changes towards people’s 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

9

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

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)

10

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

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 society’s 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

11

integrity and has strong personality, must has awarness toward ethics,

understanding organization’s 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

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.

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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

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

13

(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).

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

14

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

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

15

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

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.

16

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

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 auditor’s reporting has

to be professional expertness which smart and carefully IAI (2001)

17

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

professionalism, so higher auditor’s 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), auditor’s

professionalism influences materiality level of judgment. First hypothesis

believed that there is a positive impact on auditor’s professionalism toward

materiality level of judgment, the hypothesis is accepted. The professionalism

18

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

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 auditor’s

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

19

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 accountant’s

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

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.

20

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

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

21

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 auditor’s

independence, the better their performance to determine materiality judgment.

H4 : Professionalism, Ethics, and Independence in stimultaneous has a

significant impact on materiality judgment.

H 1

H 4

H 2

H 3

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

CHAPTER III

22

Professionalism

(X1)

Ethics

(X2)

Indepedence

(X3)

Materiality Judgment in Auditing process

(Y)

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

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 environment’s

surrounding, which probably is affected by changes of effect towards

people’s 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

23

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

requirements of our society’s 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

24

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

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

25

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 Indicator Point

Profesionalisme

(Independent Variable)

1. Dedication to

profession

2. Social Obliagtion

3. Independence

4. Assurance

5. Relation with

fellows

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

4.1 Make a reasonable reason with obtain the facts.

4.2 Have another way to measure performance fellows

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

1, 2

3,4

5,6,7

8,9

10

Table 3.1 Indicator of Variable

26

Variable Sub Variable Indicator Point

Ethics

(Independent Variable)

1. Responsibility

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 ethics2.2 Implementing all of

article in code of ethics

3.1 Always make contribution for society goverment and business3.2Uphold 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 Sub Variable Indicator Point

Indenpedence

(Independent Variable)

1. Free from

conflict Interest

2. Capable to

measure without

any interfences

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

1, 2

3,4

5,6,7

Table 3.3 Indicator of Variable

27

Variable Sub Variable Indicator Point

Materiality Judgment

(Dependent Variable)

1. Experience

2. Accuracy

2.1 Use audit experience2.2 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

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

1, 2

3,4,5,

6,7

8,9,10

Table 3.4 Indicator of Variable

28

3.3 Population and Sample

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 population’s

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 Research’s 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

3.6.1 Variable Professionalism(X ¿¿1)¿

Auditor’s professionalism measure with indicator based on Andriadi’s

(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

3.6.2 Variable Ethics (X ¿¿2)¿

Auditor’s 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

3.6.3 Variable Independence (X ¿¿3)¿

Auditor’s independence measure with indicator based on researcher’s

question The indicator of question such as below ;

31

a) Behave Independence at fieldwork

b) Neutral

c) Free for conflict interest

3.6.4 Variable Materiality Judgment (Y)

Auditor’s 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 Cronbach’s Alpha

Cronbach’s alpha is reliability coefficient that indicates how well the items

in a set are positively correlated to one another. Cronbach’s alpha is

computed in terms of the average multicollinearity among the items

measuring concept Sekaran (2009). Cronbach’s alpha is used to test the

32

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

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

statistical test of Kolmogorov-Sminrov (KS).

33

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

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.

34

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= α + β1 X1 + β2 X2 + β3 X3 + ∈

With

Y= Materiality Level of Judgment

α = Constanta

β1 β2 β3= Parameter

X1 = Professionalism of auditor

X2 = Ethics of auditor

X3 = 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

35

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) PPAK’s 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 Cronbach’s Alpha

Reliability is an index that is used to indicate how well a measure

trustworthy or reliable. Reliability test used was Cronbach’s 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

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

37

Variable Cooeficient Alpha Cronbach Expalanation

Professionalism .791 Reliable

Ethics .783 Reliable

Independence .734 Reliable

Materiality Judgment .772 Reliable

Table 4.1 Cronbach’s 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

Table 4.3 Respondent’s 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 %.

Table 4.4 Respondent’s 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

Gender Frequency Percentage

Male 105 71 %

Female 42 29%

Education Background Frequency Percentage

Bachelor Degree 94 64%

Master Degree 53 36%

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

Position Frequency Percentage

Senior 132 90%

Manager 12 8%

Partner 3 2%

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

VariableVIF Explanation

Professionalism 3.209Non Multikolinier

Ethics 3.938Non Multikolinier

Independence 3.429Non 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 0 on the Y-axis, then there is no

42

heteroscedasticity.Heteroscedasticityis to test whether in regression model

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

43

concludedthat it has a linear relation among the variable. The result of

linearity test is shown as below;

T

T 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

Variabel Sig Value Explanation

Professionalism with

Materiality Judgment

0,041 Not Linear

Ethics with Materiality

Judgment

0,087 Linear

Indepedence with

Materiality Judgment

0,072 Linear

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;

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

45

Coefficientsa

Model

Unstandardized Coefficients

Standardized

Coefficients

T Sig.B Std. Error Beta

1 (Constant) 14.989 2.404 6.234 .000

Professionalism .761 .072 .658 10.531 .040

a. Dependent Variable: Materiality Jusgment

materiality judgment as shown at sig column with 0.040. The hypothesis in

this study are:

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

H 1 : 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 (H 0) is rejected.

Therefore it is concluded that X1 (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

Model

Unstandardized Coefficients

Standardized

Coefficients

T Sig.B Std. Error Beta

1 (Constant) 13.851 2.292 6.043 .000

Ethics .577 .050 .692 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

(H 2) is accepted. This test shows that (H ¿¿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

47

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;

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

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

H 3 : 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,

48

Coefficientsa

Model

Unstandardized Coefficients

Standardized

Coefficients

T Sig.B Std. Error Beta

1 (Constant) 15.106 2.256 6.695 .000

Independence .854 .076 .680 11.177 .028

a. Dependent Variable: Materiality Jusgment

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 (H 3) 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;

ANOVAb

Model Sum of Squares Df Mean Square F Sig.

1 Regression 1706.585 3 568.862 50.820 .001a

Residual 1600.694 143 11.194

Total 3307.279 146

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.

49

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

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

50

Second Hypothesis (H 2) 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

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

51

Third hypothesis (H 3) 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

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

52

This hypothesis (H 4) 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

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

53

Susanto (2008) Meanwhile Ethics (X2) is a most significant influence’s

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.

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

54

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

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.

55

56

SPSS Result of Normality Test

One-Sample Kolmogorov-Smirnov Test

Professionalism Ethics Indepedence

Materiality

Judgment

N 147 147 147 147

Normal Parametersa Mean 32.9932 45.5306 29.2857 40.1361

Std. Deviation 4.20453 5.86294 3.87475 4.75947

Most Extreme Differences Absolute .271 .254 .254 .222

Positive .117 .182 .128 .133

Negative -.271 -.254 -.254 -.222

Kolmogorov-Smirnov Z 3.281 3.082 3.084 2.692

Asymp. Sig. (2-tailed) .000 .000 .000 .000

a. Test d

b. ‘istribution is Normal.

SPSS Result of Multicolinearity Test

Coefficientsa

Model

Unstandardized Coefficients

Standardized

Coefficients

T Sig.

Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) 11.879 2.318 5.125 .000

Professionalism .221 .118 .195 1.872 .063 .312 3.209

Ethics .241 .094 .296 2.567 .011 .254 3.938

Indepedence .342 .132 .279 2.585 .011 .292 3.429

a. Dependent Variable: Materiality Judgment

57

SPSS Result of Linearity Test

ANOVA Table

Sum of

Squares df

Mean

Square F Sig.

Materiality

Judgment * Ethics

Between

Groups

(Combined) 167.883 13 12.914 1.875 .038

Linearity 20.539 1 20.539 2.982 .087

Deviation from

Linearity147.344 12 12.279 1.783 .057

Within Groups 916.009 133 6.887

Total 1083.891 146

ANOVA Table

Sum of

Squares df

Mean

Square F Sig.

Materiality

Judgment *

Independe

nce

Between

Groups

(Combined) 187.204 9 20.800 3.178 .002

Linearity .553 1 .553 .085 .772

Deviation from

Linearity186.650 8 23.331 3.565 .001

Within Groups 896.687 137 6.545

Total 1083.891 146

58

ANOVA Table

Sum of

Squares df

Mean

Square F Sig.

Materiality

Judgment *

Professionalism

Between

Groups

(Combined) 73.201 8 9.150 1.249 .275

Linearity 31.245 1 31.245 4.266 .041

Deviation from

Linearity41.955 7 5.994 .818 .574

Within Groups 1010.690 138 7.324

Total 1083.891 146

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

Coefficientsa

Model

Unstandardized Coefficients

Standardized

Coefficients

t Sig.B Std. Error Beta

1 (Constant) 14.989 2.404 6.234 .000

Professionalism

.761 .072 .658 10.531 .040

a. Dependent Variable: Materiality Jusgment

59

Coefficientsa

Model

Unstandardized Coefficients

Standardized

Coefficients

t Sig.B Std. Error Beta

1 (Constant) 13.851 2.292 6.043 .000

Ethics .577 .050 .692 11.548 .000

a. Dependent Variable: Materiality Jusgment

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 1706.585 3 568.862 50.820 .001a

Residual 1600.694 143 11.194

Total 3307.279 146

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

b. Dependent Variable: Materiality Judgment

60

Coefficientsa

Model

Unstandardized Coefficients

Standardized

Coefficients

t Sig.B Std. Error Beta

1 (Constant) 15.106 2.256 6.695 .000

Independence .854 .076 .680 11.177 .028

a. Dependent Variable: Materiality Jusgment

Malang, 03 Mei 2015

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

Di tempat

Bersama ini saya :

Nama : Alfina Fitrinnisak

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

61

IDENTITAS RESPONDEN

1. Nama :

2. Umur : <25 26-35

36-55 >55

3. Jenis Kelamin : Pria

Wanita

4. Pendidikan Terakhir: S3 S2

S1

D3

5. Jabatan : Partner

ManagerSenior Auditor Lain-lain,sebutkan...

6. Lama Bekerja : <1 th

1-5 th6-10 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)

62

List of Questionairre’s Question

Daftar Pertanyaan Untuk Variabel Profesionalisme

No Pertanyaan NILAI

STS TS R S SS

1

Dalam melaksanakan audit sebagai auditor yang profesional, anda memegang teguh profesi anda

2Dalam melaksanakan audit sebagai auditor yang profesional hasil pekerjaan anda yang telah anda selesaikan merupakan suatu kepuasaan tersendiri dalam diri anda.

3

Anda meyakini profesi auditor merupakan pekerjaan yang penting bagi masyarakat

4

Dalam laporan keuangan yang anda audit anda berani menciptakan transparansi

5 Dalam melaksanakan audit dalam laporan keuangan suatu perusahaan anda memberikan pendapat yang benar dan jujur

6 Dalam melaksanakan audit anda memberikan

hasil audit atas laporan keuangan sesuai fakta di lapangan

63

7Dalam 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 NILAI

STS TS R S SS

1

Laporan hasil audit dapat dipertanggung jawabkan oleh auditor, untuk meningkatkan kualitas audit

2

Laporan audit sesuai dengan aturan SAK yang telah ditentukan

3

Auditor memiliki rasa tanggungjawab bila hasil pemeriksaannya masih memerlukan perbaikan dan penyempurnaan

4 Auditor tidak mengelak atau menyalahkan orang lain jika

terdapat kesalahan (human error) dalam proses audit maupun hasil audit

64

5

Jika suatau laporan hasil audit ada kesalahan, auditor mampu mempertanggungjawabkan atas laporan hasil audit tersebut untuk meningkatkan kualitas audit

6

Auditor tidak dapat diintimidasi oleh orang lain dan tidak tunduk karena tekanan yang dilakukan oleh orang lain guna mempengaruhi sikap dan pendapatnya

7Auditor tidak mempertimbangkan keadaan seseorang atau sekelompok orang atau suatu unit organisasi untuk membenarkan perbuatan melanggar ketentuan atau perundang undangan yang berlaku

8

Auditor tidak boleh memihak kepada siapapun yang mempunyai kepentingan atas hasil pekerjaannya.

9 Auditor menolak menerima penugasan audit bila pada saat bersama sedang mempunyai hubungan kerjasama dengan pihak yang diperiksa

10

Dalam aktivitasnya auditor eksternal selalu bersikap objektif

11 Setiap auditor harus menjaga objektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya

Daftar Pertanyaan Untuk Variabel Independensi

65

No Pertanyaan NILAI

STS TS R S SS

1

Saya berupaya tetap bersifat independen dalam melakukan audit terhadap klien

2

Dalam menentukan pendapat atas laporan keuangan, saya tidak mendapat tekanan dari siapapun

3

Dalam melaksnakan tugas, auditor bertindak secara independen walaupun adanya intimidasi atau pengaruh dari pihak lain dan mempunyai kejujuran yang tinggi

4

Pemeriksaan bebas dari kepentingan pribadi maupun pihak lain untuk membatasi segala kegiatan pemeriksaan

5

Auditor tidak boleh dikendalikan atau dipengaruhi oleh klien dalam kegiatan yang masih dilakukan

6

Pelaporan bebas dari kewajiban pihak lain untuk mempengaruhi fakta-fakta yang dilaporkan

7

Pelaporan bebas dari usaha tertentu untuk mempengaruhi pertimbangan pemeriksaan terhadap isi laporan pemeriksaan

66

Daftar Pertanyaan Untuk Variabel Materialitas

No Pertanyaan NILAI

STS TS R S SS

1

Materialitas adalah suatu konsep yang vital dalam proses pengauditan

2

Materialitas berhubungan dengan karateristik suatu statement, materialitas merupakan item yang diungkapkan oleh auditor dan berpegaruh terhadap judgment dalam proses audit

3

Auditor seringkali merasa kesulitan dalam menentukan tingkat materiliatas dalam suatu transaksi

4Dalam menyusun rencana audit seorang auditor akan mempertimbangkan resiko yang akan ditemui selama proses audit dan juga mempertimbangkan etika pengauditan selama di lapangan.

5

Seorang auditor selalu membuat perencanaan audit yang matang sebelum melakukan pekerjaan lapangan

67

6

Materialitas merupakan hal yang tidak harus dipermasalahkan.

7

Materialitas merupakan hal subjektif dari masing-masing auditor

8 Materialitas dalam proses audit merupakan faktor pertimbangan utama dalam menentukan kewajaran laporan keuangan

9Dalam menentukan suatu transaksi yang bersifat material atau tidak, auditor selalu menggunakan peraturan yang sudah ada dan dasar pengalaman pertimbangan sebelumnya dalam proses audit

10Dalam menetukan ketetapan tingkat materialitas, auditor menggunakan dasar pengetahuan dan kecakapan serta menjunjung tinggi etika dalam profesi serta indepedensi seorang auditor.

Detailed Answer of Respondents

X1 Respondent 1 2 3 4 5 6 7 8 Jml

1 4 4 4 3 4 4 4 4 312 4 4 5 3 5 5 5 5 363 4 5 5 3 5 4 4 4 344 4 4 4 3 4 4 4 4 315 4 4 5 3 5 4 4 4 33

68

6 4 4 4 3 4 4 4 5 327 4 5 4 3 4 4 4 4 328 4 5 5 3 4 4 4 4 339 4 4 4 5 4 5 3 4 33

10 4 4 4 4 4 4 4 4 3211 4 4 5 3 5 5 4 5 3512 5 5 5 5 5 5 2 5 3713 4 5 4 3 4 4 4 5 3314 4 4 4 3 4 4 4 4 3115 4 4 4 3 4 4 4 4 3116 4 4 4 3 4 4 5 5 3317 4 4 5 3 4 4 4 4 3218 4 5 5 3 5 5 5 5 3719 4 4 4 3 4 4 4 4 3120 5 4 5 3 4 4 4 4 3321 4 4 4 3 4 4 4 5 3222 4 4 4 3 5 5 5 5 3523 4 4 4 4 4 4 4 4 3224 4 4 4 4 4 4 4 4 3225 5 4 5 3 4 4 5 5 3526 4 4 4 4 4 4 4 4 3227 4 4 4 4 4 4 4 4 3228 4 4 4 5 4 5 3 4 3329 5 5 5 4 5 5 4 5 3830 4 4 4 4 4 4 4 4 3231 5 4 4 5 4 3 5 4 3432 4 5 5 3 5 4 4 4 3433 4 4 4 4 4 5 4 4 3334 4 4 4 5 4 4 3 4 3235 5 5 5 5 4 4 4 5 3736 5 5 5 4 4 4 5 4 3637 4 4 4 4 4 5 5 5 3538 5 5 5 5 4 5 4 4 3739 5 5 5 5 5 5 4 4 3840 4 4 4 3 4 4 3 4 3041 5 5 4 3 4 5 4 5 3542 4 4 5 3 5 4 4 5 3443 4 4 5 3 5 4 4 4 3344 4 5 5 3 5 5 5 5 3745 4 5 5 3 5 5 5 5 3746 4 4 4 3 4 4 4 4 3147 4 4 5 3 5 5 5 5 36

69

48 4 4 4 3 5 5 4 4 3349 4 4 5 3 5 5 5 3 3450 4 4 4 3 5 5 5 5 3551 4 5 5 3 5 5 5 4 3652 4 4 4 3 4 4 3 4 3053 4 5 5 3 4 4 5 5 3554 4 5 5 4 4 4 5 4 3555 5 5 5 3 5 5 5 5 3856 5 5 5 5 5 5 4 4 3857 4 4 4 3 4 4 4 5 3258 5 4 4 5 5 5 5 4 3759 5 4 4 3 5 5 5 5 3660 5 5 4 5 4 4 4 5 3661 4 5 5 4 5 4 5 4 3662 5 5 5 5 5 5 4 4 3863 5 5 4 5 5 5 3 4 3664 5 4 5 3 4 4 4 4 3365 4 4 4 3 4 4 4 5 3266 4 4 4 3 5 5 5 5 3567 4 4 4 4 4 4 4 4 3268 4 4 4 4 4 4 4 4 3269 5 5 5 5 5 5 4 4 3870 4 4 4 4 4 4 4 4 3271 4 4 4 4 4 4 4 4 3272 4 4 4 5 4 5 3 4 3373 5 5 5 4 5 5 4 5 3874 4 4 4 4 4 4 4 4 3275 5 4 4 5 4 3 5 4 3476 4 5 5 3 5 4 4 4 3477 4 4 4 3 4 4 4 4 3178 4 4 5 3 5 4 4 4 3379 4 4 4 3 4 4 4 5 3280 4 5 4 3 4 4 4 4 3281 4 4 4 5 4 5 3 4 3382 5 5 5 3 5 5 5 5 3883 4 4 4 4 4 4 4 4 3284 5 4 4 5 4 3 5 4 3485 4 4 4 3 4 4 4 4 3186 4 4 5 3 5 5 5 5 3687 4 5 5 3 5 4 4 4 3488 4 4 4 3 4 4 4 4 3189 4 4 5 3 5 4 4 4 33

70

90 4 4 4 3 4 4 4 5 3291 4 5 4 3 4 4 4 4 3292 4 5 5 3 4 4 4 4 3393 4 4 4 5 4 5 3 4 3394 5 5 5 3 5 5 4 5 3795 4 5 5 4 4 4 5 4 3596 5 5 5 3 5 5 5 5 3897 4 4 4 3 4 5 4 4 3298 4 4 4 4 4 4 4 4 3299 5 5 5 3 5 5 5 5 38

100 4 5 5 3 5 4 4 4 34101 4 4 5 3 5 5 5 5 36102 4 4 4 3 5 5 4 4 33103 4 4 5 3 5 5 5 3 34104 4 4 4 3 5 5 5 5 35105 4 5 5 3 5 5 5 4 36106 4 4 4 3 4 4 3 4 30107 4 5 5 3 4 4 5 5 35108 4 5 5 4 4 4 5 4 35109 5 5 5 3 5 5 5 5 38110 4 4 4 3 4 5 4 4 32111 4 4 4 3 4 4 4 5 32112 4 4 4 4 4 4 4 4 32113 4 4 4 5 4 5 3 4 33114 5 5 5 3 5 5 5 5 38115 4 4 4 4 4 4 4 4 32116 5 4 4 5 4 3 5 4 34117 4 5 5 3 5 4 4 4 34

118 4 4 4 3 4 4 4 4 31119 4 4 5 3 5 4 4 4 33120 4 4 4 3 4 4 4 5 32121 4 5 4 3 4 4 4 4 32122 4 4 4 3 4 5 4 4 32123 4 4 4 3 4 4 4 5 32124 4 4 4 4 4 4 4 4 32125 4 4 4 5 4 5 3 4 33126 5 5 5 4 5 5 4 5 38127 4 4 4 4 4 4 4 4 32128 4 4 4 5 4 5 3 4 33129 5 5 5 4 5 5 4 5 38

71

130 4 4 4 3 4 4 3 4 30131 5 4 4 5 4 3 5 4 34132 4 5 5 3 5 4 4 4 34133 4 4 4 4 4 5 4 4 33134 4 4 4 5 4 4 3 4 32135 5 5 5 5 4 4 4 5 37136 5 5 5 4 4 4 5 4 36137 4 4 4 4 4 5 5 5 35138 5 5 5 5 4 5 4 4 37139 4 4 4 5 4 5 3 4 33140 5 5 5 4 5 5 4 5 38141 4 4 4 3 5 5 4 4 33142 4 4 5 3 5 5 5 3 34143 4 4 4 3 5 5 5 5 35144 4 5 5 3 5 5 5 4 36145 4 4 4 3 4 4 3 4 30146 4 5 5 3 4 4 5 5 35147 4 4 5 3 5 5 5 3 34

X2 Responden

t 1 2 3 4 5 6 7 8 9 10 11 Jml1 4 4 5 4 4 4 5 5 4 4 5 482 4 4 4 4 4 4 4 4 4 4 4 443 4 5 5 5 5 5 4 4 4 4 4 494 4 4 5 5 4 4 4 4 4 5 5 485 4 4 4 4 4 4 4 4 4 4 4 446 4 4 4 5 5 4 5 4 4 5 5 497 4 5 5 5 5 4 4 4 4 5 5 508 5 5 4 4 4 4 5 5 4 4 4 489 4 4 4 4 4 4 4 4 4 4 4 44

10 4 4 4 4 4 4 4 4 4 4 4 4411 4 4 5 5 5 4 4 4 5 5 4 49

72

12 5 5 5 5 5 5 5 5 5 5 5 5513 4 4 5 5 4 4 5 5 4 4 4 4814 5 5 4 5 5 4 5 5 5 4 4 5115 5 4 4 5 5 4 4 4 4 5 5 4916 5 4 4 4 4 4 4 4 4 4 4 4517 4 4 4 5 5 4 4 4 4 4 4 4618 4 4 4 4 4 4 5 5 4 4 4 4619 4 4 4 4 4 4 4 4 4 4 4 4420 4 4 4 4 4 4 4 4 4 4 4 4421 5 5 4 4 4 5 5 4 4 4 4 4822 4 4 4 4 4 5 4 4 4 5 5 4723 4 4 5 5 4 4 4 4 4 4 4 4624 5 5 5 4 4 5 5 4 5 5 5 5225 4 4 5 5 5 4 5 5 4 5 5 5126 4 4 4 4 5 4 4 4 4 4 4 4527 4 4 4 4 5 4 4 4 4 4 4 4528 4 4 5 4 5 4 4 4 4 5 4 4729 4 4 4 4 4 4 4 5 5 5 5 4830 4 4 5 4 4 4 4 4 4 4 4 4531 5 4 4 4 4 3 5 5 3 5 4 4632 4 4 4 4 4 5 5 5 5 5 5 5033 4 5 5 4 4 4 4 4 4 4 4 4634 4 4 4 4 4 4 4 4 4 4 4 4435 4 4 4 5 5 5 4 4 5 4 4 4836 5 5 4 4 5 4 4 5 5 4 4 4937 4 4 4 5 5 4 4 5 4 5 4 48

38 4 5 5 5 4 4 5 5 5 4 4 5039 5 4 5 5 4 5 5 5 5 5 5 5340 5 5 5 5 4 4 3 3 3 4 4 4541 4 4 4 4 5 5 5 4 4 4 4 4742 4 4 5 5 4 4 4 4 4 4 4 4643 4 4 5 4 4 4 4 5 4 4 4 4644 4 4 5 4 4 4 5 4 4 4 4 4645 4 5 5 4 3 4 5 3 5 4 3 4546 5 5 3 5 5 4 4 5 5 3 3 4747 4 4 4 5 4 5 4 4 4 4 4 4648 5 5 5 4 4 4 5 4 4 5 4 4949 4 5 4 4 5 4 4 4 5 4 5 4850 5 5 5 5 4 4 4 3 4 3 3 4551 4 5 3 3 5 5 4 4 3 3 3 42

73

52 5 5 5 5 4 4 3 3 3 4 4 4553 4 4 4 3 5 5 5 3 3 3 4 4354 5 4 5 3 3 5 4 5 4 4 4 4655 4 4 4 3 4 5 5 5 4 3 3 4456 4 4 4 4 4 4 4 5 4 4 5 4657 5 5 5 5 5 5 5 5 4 5 5 5458 5 5 5 5 5 5 5 5 5 5 5 5559 4 5 5 4 4 4 4 4 4 4 4 4660 5 4 5 5 4 5 5 5 4 4 3 4961 5 4 5 3 5 4 4 5 4 4 5 4862 4 4 4 4 4 4 4 5 4 4 5 4663 5 5 5 4 5 3 4 5 4 5 4 4964 5 5 3 5 5 4 4 5 5 3 3 4765 4 4 4 5 4 5 4 4 4 4 4 4666 5 5 5 4 4 4 5 4 4 5 4 4967 4 5 4 4 5 4 4 4 5 4 5 4868 5 5 3 5 5 4 4 5 5 3 3 4769 4 4 4 4 4 4 4 5 4 4 5 4670 5 5 5 4 4 4 5 4 4 5 4 4971 4 5 4 4 5 4 4 4 5 4 5 4872 5 5 5 5 4 4 4 3 4 3 3 4573 4 5 3 3 5 5 4 4 3 3 3 4274 5 5 5 5 4 4 3 3 3 4 4 4575 4 4 4 4 5 5 5 4 4 4 4 4776 4 4 5 5 4 4 4 4 4 4 4 4677 4 4 5 4 4 4 4 5 4 4 4 46

78 4 4 5 4 4 4 5 4 4 4 4 4679 4 5 5 4 3 4 5 3 5 4 3 4580 5 5 3 5 5 4 4 5 5 3 3 4781 4 4 4 4 5 5 5 4 4 4 4 4782 5 5 3 5 5 4 4 5 5 3 3 4783 4 4 5 4 4 4 4 5 4 4 4 4684 4 4 5 4 4 4 5 4 4 4 4 4685 4 5 5 4 3 4 5 3 5 4 3 4586 5 5 3 5 5 4 4 5 5 3 3 4787 5 5 3 5 5 4 4 5 5 3 3 4788 4 4 4 5 4 5 4 4 4 4 4 4689 5 5 5 4 4 4 5 4 4 5 4 4990 4 5 4 4 5 4 4 4 5 4 5 4891 5 5 5 5 4 4 4 3 4 3 3 45

74

92 4 5 3 3 5 5 4 4 3 3 3 4293 5 5 5 5 4 4 3 3 3 4 4 4594 4 4 4 3 5 5 5 3 3 3 4 4395 5 5 4 5 5 4 5 5 5 4 4 5196 5 4 4 5 5 4 4 4 4 5 5 4997 5 4 4 4 4 4 4 4 4 4 4 4598 4 4 4 5 5 4 4 4 4 4 4 4699 5 5 3 5 5 4 4 5 5 3 3 47

100 4 4 4 4 4 4 4 4 4 4 4 44101 5 4 5 3 3 5 4 5 4 4 3 45102 5 5 3 5 5 4 4 5 5 3 3 47103 4 4 4 5 4 5 4 4 4 4 3 45104 5 5 3 5 5 4 4 5 5 3 3 47105 5 5 5 5 4 4 4 3 4 3 3 45106 4 5 3 3 5 5 4 4 3 3 3 42107 5 5 5 5 4 4 3 3 3 4 4 45108 4 4 4 3 5 5 5 3 3 3 4 43109 5 5 3 5 5 4 4 5 5 3 3 47110 5 5 3 5 5 4 4 5 5 3 3 47111 4 4 4 5 4 5 4 4 4 4 4 46112 5 5 5 4 4 4 5 4 4 5 4 49113 5 5 3 5 5 4 4 5 5 3 3 47114 5 5 3 5 5 4 4 5 5 3 3 47115 4 4 4 5 4 5 4 4 4 4 4 46116 5 5 5 4 4 4 5 4 4 5 4 49117 4 5 4 4 5 4 4 4 5 4 5 48

118 5 5 5 5 4 4 4 3 4 3 3 45119 4 5 3 3 5 5 4 4 3 3 3 42120 5 5 5 5 4 4 3 3 3 4 4 45121 4 4 4 3 5 5 5 3 3 3 4 43122 5 5 5 4 4 4 5 4 4 5 4 49123 4 5 4 4 5 4 4 4 5 4 5 48124 5 5 5 5 4 4 4 3 4 3 3 45125 4 5 3 3 5 5 4 4 3 3 3 42126 5 5 5 5 4 4 3 3 3 4 4 45127 4 4 4 3 5 5 5 3 3 3 4 43128 5 4 5 3 3 5 4 5 4 4 4 46129 5 5 3 5 5 4 4 5 5 3 3 47130 4 4 5 5 5 4 4 4 5 5 4 49131 5 5 5 4 4 4 5 4 4 5 4 49

75

132 4 5 4 4 5 4 4 4 5 4 5 48133 5 5 5 5 4 4 4 3 4 3 3 45134 4 5 3 3 5 5 4 4 3 3 3 42135 5 5 5 5 4 4 3 3 3 4 4 45136 4 4 4 3 5 5 5 3 3 3 4 43137 4 5 5 5 5 5 4 4 4 4 4 49138 4 4 5 5 4 4 4 4 4 5 5 48139 4 4 4 4 4 4 4 4 4 4 4 44140 4 4 4 5 5 4 5 4 4 5 5 49141 4 5 5 5 5 4 4 4 4 5 5 50142 5 5 4 4 4 4 5 5 4 4 4 48143 4 4 4 4 4 4 4 4 4 4 4 44144 4 4 5 5 5 4 5 5 4 5 5 51145 4 4 5 5 5 4 4 4 5 5 4 49146 5 5 5 5 5 5 5 5 5 5 5 55147 4 5 3 3 5 5 4 4 3 3 3 42

X3

Respondent 1 2 3 4 5 6 7 jml1 4 5 5 4 4 4 5 312 4 4 5 5 5 5 5 333 4 4 4 4 4 5 5 304 4 5 4 5 4 4 5 315 4 4 5 5 4 4 5 316 5 5 5 4 4 4 5 327 4 5 5 5 4 4 4 318 5 5 4 4 5 5 5 339 5 4 4 4 4 4 4 29

76

10 4 4 4 4 4 4 4 2811 4 4 5 4 5 4 5 3112 5 5 5 5 5 5 5 3513 4 4 5 5 5 4 4 3114 4 5 5 5 4 4 4 3115 4 4 5 5 5 4 4 3116 5 5 5 5 5 5 4 3417 4 4 5 5 5 5 4 3218 5 4 4 4 4 4 4 2919 4 4 4 4 4 4 5 2920 5 5 5 4 4 4 4 3121 4 4 4 4 4 4 5 2922 4 4 4 4 5 5 5 3123 4 5 5 5 5 5 4 3324 5 4 4 4 4 4 5 3025 5 5 4 4 4 5 5 3226 4 4 4 4 4 4 4 2827 4 4 4 4 4 4 4 2828 4 5 4 4 4 5 4 3029 4 4 4 4 4 4 4 2830 4 4 4 4 4 4 4 2831 5 5 4 4 4 5 5 3232 5 4 4 5 5 4 4 3133 4 4 4 4 4 4 4 2834 4 4 4 4 5 4 4 2935 4 4 4 5 5 5 4 3136 4 5 5 5 5 4 4 3237 5 5 4 4 5 5 4 32

38 5 5 5 5 4 4 5 3339 5 5 5 5 5 5 5 3540 4 4 4 3 3 5 5 2841 4 5 4 4 4 4 5 3042 5 5 4 4 4 4 5 3143 4 4 4 4 4 4 5 2944 4 4 5 3 3 3 3 2545 4 4 4 5 4 3 5 2946 5 5 5 5 3 3 4 3047 4 4 5 5 5 5 4 3248 4 3 4 4 5 3 5 2849 4 5 4 5 3 4 3 28

77

50 4 3 5 4 4 3 3 2651 5 4 5 4 5 5 5 3352 4 4 4 3 3 5 5 2853 4 5 4 3 5 5 5 3154 4 5 5 5 5 3 3 3055 5 4 4 5 4 3 5 3056 5 4 5 4 4 4 4 3057 5 4 4 5 4 5 5 3258 5 5 5 5 5 5 5 3559 4 4 4 4 4 4 4 2860 5 5 5 4 4 3 3 2961 5 4 5 4 5 4 5 3262 5 4 5 4 4 4 4 3063 5 4 4 5 4 4 4 3064 4 4 4 5 4 3 5 2965 5 5 5 5 3 3 4 3066 4 4 5 5 5 5 4 3267 4 3 4 4 5 3 5 2868 4 5 4 5 3 4 3 2869 5 4 5 4 4 4 4 3070 4 4 4 5 4 3 5 2971 5 5 5 5 3 3 4 3072 4 4 5 5 5 5 4 3273 4 4 5 5 4 4 5 3174 5 5 5 4 4 4 5 3275 4 5 5 5 4 4 4 3176 5 5 4 4 5 5 5 3377 5 4 4 4 4 4 4 29

78 5 5 4 5 5 5 5 3479 4 4 5 4 5 4 5 3180 4 4 5 3 3 3 3 2581 4 4 4 5 4 3 5 2982 4 5 4 3 5 5 5 3183 4 4 5 5 5 5 4 3284 4 3 4 4 5 3 5 2885 4 5 4 5 3 4 3 2886 4 3 5 4 4 3 3 2687 5 4 5 4 5 5 5 3388 4 4 4 3 3 5 5 2889 4 5 4 3 5 5 5 31

78

90 4 5 5 5 5 3 3 3091 4 3 5 4 4 3 3 2692 5 4 5 4 5 5 5 3393 4 4 4 3 3 5 5 2894 4 5 4 3 5 5 5 3195 4 5 5 5 5 3 3 3096 5 4 4 5 4 3 5 3097 5 4 4 5 4 4 4 3098 4 5 4 4 5 4 3 2999 4 5 4 3 5 5 5 31

100 4 4 5 3 3 3 3 25101 4 4 4 5 4 3 5 29102 5 5 5 5 3 3 4 30103 4 4 5 5 5 5 4 32104 4 3 4 4 5 3 5 28105 4 5 4 5 3 4 3 28106 4 3 5 4 4 3 3 26107 5 4 5 4 5 5 5 33108 4 4 4 3 3 5 5 28109 4 5 4 3 5 5 5 31110 4 5 4 5 3 4 3 28111 4 3 5 4 4 3 3 26112 5 4 5 4 5 5 5 33113 4 4 4 3 3 5 5 28114 4 5 4 3 5 5 5 31115 4 5 5 5 5 3 3 30116 5 4 4 5 4 3 5 30117 5 5 4 4 4 5 4 31

118 4 4 4 3 3 5 5 28119 4 5 4 3 5 5 5 31120 4 5 5 5 5 3 3 30121 5 4 4 5 4 3 5 30122 5 4 4 5 4 4 4 30123 4 5 4 4 5 4 3 29124 4 3 4 4 5 3 5 28125 4 5 4 5 3 4 3 28126 4 4 5 3 3 3 3 25127 4 4 4 5 4 3 5 29128 5 5 5 5 3 3 4 30129 4 4 5 5 5 5 4 32

79

130 5 4 5 4 4 4 4 30131 4 5 4 5 3 4 3 28132 4 5 4 5 3 4 3 28133 4 3 5 4 4 3 3 26134 5 4 5 4 5 5 5 33135 4 4 4 3 3 5 5 28136 4 5 4 3 5 5 5 31137 4 5 5 5 5 3 3 30138 5 4 4 5 4 3 5 30139 5 5 4 4 4 5 4 31140 5 4 4 5 4 5 5 32141 5 5 5 5 5 5 5 35142 4 4 4 4 4 4 4 28143 5 5 5 4 4 3 3 29144 5 4 5 4 5 4 5 32145 5 4 5 4 4 4 4 30146 5 4 4 5 4 4 4 30147 5 5 5 4 4 3 3 29

Responden

t 1 2 3 4 5 6 7 8 9 10 jml1 4 4 4 4 4 4 4 4 4 4 402 4 4 4 4 4 4 4 4 4 4 403 5 4 4 5 4 4 4 4 4 5 434 4 5 4 4 5 5 4 4 4 4 435 5 4 4 4 4 4 5 5 5 5 456 5 4 4 4 4 5 5 5 5 5 467 4 4 4 4 4 4 4 4 4 5 418 4 4 5 5 5 4 4 5 5 4 459 4 4 4 4 4 4 4 4 4 4 40

10 4 4 4 4 4 4 4 4 4 4 4111 4 4 4 4 4 5 5 4 4 4 42

80

12 5 4 2 5 5 1 4 3 5 5 3913 4 4 5 5 4 4 4 4 4 5 4314 4 5 5 4 4 4 4 4 5 5 4415 4 5 4 5 5 5 4 5 4 5 4616 4 4 4 5 5 4 4 4 4 5 4317 4 4 4 4 5 5 4 4 4 5 4318 4 4 4 4 4 4 4 4 4 5 4119 4 4 4 4 4 4 4 4 4 4 4020 4 4 5 5 5 5 5 5 5 5 4821 5 5 4 4 4 5 5 5 4 4 4522 5 5 5 5 5 4 4 4 4 4 4523 4 4 1 4 4 4 4 5 5 4 3924 4 4 2 4 4 4 4 4 4 4 3825 4 5 4 4 4 5 5 4 4 4 4326 4 4 4 4 4 4 4 4 4 4 4027 4 4 4 4 4 4 4 4 4 4 4028 4 4 4 5 4 4 4 4 4 4 4129 4 4 3 4 3 4 4 4 4 4 3830 4 4 2 4 4 4 4 4 4 4 3831 5 4 1 4 5 1 4 4 5 5 3832 4 4 4 4 4 4 4 4 4 4 4033 4 4 2 4 4 2 3 4 4 4 3534 4 4 5 4 4 4 4 4 4 5 4235 4 3 4 4 3 4 5 5 4 4 4036 4 4 4 3 3 4 4 5 4 4 3937 4 4 3 4 5 4 3 4 4 4 39

38 3 3 4 4 4 3 4 4 5 5 3939 3 4 2 4 4 2 3 4 5 5 3640 5 5 4 4 5 5 4 4 3 4 4341 4 5 5 5 5 4 4 4 4 4 4442 4 5 4 4 4 5 5 5 4 5 4543 4 4 5 5 4 4 4 4 5 4 4344 4 4 4 5 5 4 3 4 3 3 3945 5 5 5 4 4 4 4 3 3 3 4046 4 4 4 3 4 5 5 5 4 4 4247 4 5 4 4 5 5 4 4 5 5 4548 4 4 3 5 5 4 5 4 4 3 41

81

49 4 4 5 5 5 3 3 4 4 3 4050 4 4 4 4 4 4 3 4 4 4 3951 5 5 3 3 4 5 5 4 4 3 4152 5 5 4 4 5 5 4 4 3 4 4353 5 4 5 5 4 5 5 4 3 3 4354 4 4 3 5 5 5 5 3 4 4 4255 4 5 4 4 3 3 5 4 5 4 4156 5 4 3 2 5 2 3 4 4 4 3657 4 4 5 4 4 4 4 4 5 5 4358 5 5 2 4 4 1 4 4 5 2 3659 4 4 3 4 4 2 3 3 4 4 3560 5 4 3 4 5 2 3 4 4 5 3961 4 5 5 4 2 2 4 5 5 2 3862 5 4 3 2 5 2 3 4 4 4 3663 4 4 3 4 5 2 3 4 4 4 3764 4 4 5 5 5 3 3 4 4 3 4065 4 4 4 4 4 4 3 4 4 4 3966 5 5 3 3 4 5 5 4 4 3 4167 5 5 4 4 5 5 4 4 3 4 4368 5 4 5 5 4 5 5 4 3 3 4369 5 4 3 2 5 2 3 4 4 4 3670 3 4 2 4 4 2 3 4 5 5 3671 4 5 5 5 5 4 4 4 4 4 4472 4 5 5 5 5 4 4 4 4 4 4473 4 5 4 4 4 5 5 5 4 5 4574 4 4 5 5 4 4 4 4 5 4 4375 4 4 4 3 3 4 4 5 4 4 3976 4 4 3 4 5 4 3 4 4 4 3977 3 3 4 4 4 3 4 4 5 5 39

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