ANALISIS PERBEDAAN PROFESIONALISME AUDITOR SENIOR DAN AUDITOR YUNIOR (STUDI TERHADAP AUDITOR YANG BEKERJA PADA KAP DI KOTA MALANG)

Abstract

Ratna Utami

Staf Pengajar Jurusan Akutansi , Fakultas Ekonomi, Universitas Muhammadiyah Malang
Alamat Korespondensi : Jl. Mergan Kelurahan Blok E-C1
Telpon : 0341-348158, Hp: 08125201967, Email: ratna_adis@yahoo.com

ABSTRACT

The aim of this research is to know auditor professionalisme in running its work with case
study laboring auditor at KAP in Malang.
Result of research by using examination of frequency distribution indicate that senior audior
and yunior have professionally in running its work. While in different test with test of t indicate that
there no difference of professionalisme between men auditor with auditor of women in running
work. This matter is proved by doing/conducting examination to five dimension to measure
professionalism that is dedication to professionalism, professionalism standard, autonomy, socia
obligation and community affiliation.
Pursuant to result of test of t by comparing value of count with t of is tables of showing the
level of t count smaller than of is tables of meaning Ho accepted. This matter of proving there no
difference of professionalisme between men auditor with auditor of women in running its. And so
do from result of its value of him also show all value also above or more than level of signifikansi
which have been specified that is 0,05

Keyword : Professionalism, dedication to professionalism, professionalism standard, autonomy social
obligation and community affiliation