Profesionalisme Auditor Pada Auditor Junior Dan Auditor Senior

Abstract

Abstrak
 Profesionalisme merupakan suatu persoalan penting dalam menjalankan pekerjaan audit senior dan audit junior, karena profesionalisme berpengaruh dalam hasil audit dan kualitas audit. Realita bahwa terdapat beberapa persoalan mengenai pelanggaran prosedur audit yang menunujukkan bahwa profesionalisme belum digunakan maksimal. Penelitian ini bertujuan untuk memaknai profesionalisme auditor senior dan auditor junior dalam mengaudit laporan keuangan. Penelitian dilakukan dengan menggunakan pendekatan fenomenologi. Pengumpulan data menggunakan wawancara serta dianalisis berdasarkan teori fenomenologi . Hasil penelitian menunjukkan bahwa auditor senior memiliki profesionalisme yang tinggi karena auditor senior mempunyai pengalaman, pendidikan, pengetahuan yang mumpuni. Auditor junior kurang dalam profesionalisme hal ini terlihat dalam pengambilan keputusan yang kurang tegas sehingga harus didampingi oleh auditor senior.
 Keyword:profesionalisme, auditor senior, auditor junior, hasil audit
 
 
 Abstract
 Professionalism is an important doing audit work, because professionalism affects in audit results and audit quality. Reality there are several problems of audit procedures so that professionalism has not been optimally. This study aims to interpret the professionalism of senior auditors and junior auditors in auditing financial statements. The research analysis using a phenomenological aaproach. Data collection using interviews and analyzed based on phenomenological theory. The results showed that senior’s auditors had high professionalism because senior’s auditors had qualitified experience, education knowledge. Junior auditor’s had weaknes professionalism, this can be seen in less assertive decisions making, so the must be accompanied by seniors auditor
 Keyword: profesionalism,seniors auditor, junior auditor,audit resul

Work Experience, Professionalism, Independence and the Application of Information Technology on Auditor Performance in Order to Increasing Audit Quality at the Financial Audit Agency of the Republic of Indonesia Representative of the Riau Province

“…According to Marito (2019), professionalism is a science that is processed in it is freedom, there should be no hierarchical relationship, and there must be freedom to determine attitudes and actions in carrying out their profession. Meanwhile, according to Sedarmayanti (2010), the notion of professionalism is a pillar that will place the bureaucracy as an effective machine for the government and as a parameter of the apparatus' skills in working well.…”

“…The Effect of Professionalism on Auditor Performance Marito (2019) professionalism is a science that is processed in it is freedom, there should be no hierarchical relationship, and there must be freedom to determine attitudes and actions in carrying out their profession. Research conducted by Rosyida (2020) also states that professionalism has a significant influence on auditor performance, this is because if the results of an audit that has been carried out by an auditor cannot be completed at a predetermined time, then this can cause an auditor's professionalism to decrease.…”