KONSEP MATERIALITAS DALAM PERSPEKTIF AUDITOR INSPEKTORAT KOTA PARE-PARE: TELAAH DARI SISI PENGALAMAN DAN PEMAHAMAN TERHADAP STANDAR AUDIT PEMERINTAH
Abstract
This research explores auditors' understanding and practice of materiality assessment at the Pare-Pare Regional Inspectorate. Materiality is a crucial audit concept. It determines the significance threshold of financial information and errors. The study employs a qualitative phenomenological approach. Six inspectorate auditors participated as subjects. They have 4-15 years of experience. Data were collected through semi-structured in-depth interviews, non-participant observation, and document analysis. The analysis used data reduction and thematic narratives. Results show that materiality understanding has evolved from a quantitative perspective to a holistic approach. This now includes qualitative dimensions, fraud risk, governance compliance, and public impact. Materiality threshold setting employs a flexible Modified Benchmarking approach (5-10% of the budget), adjusted to the local context. Challenges include interpreting ambiguous rules, limited data, perception differences among auditors, and political pressure. Standard usage is interpretive with tiered consultation strategies. In conclusion, auditors have developed sophisticated practices. These require technical competence, professional judgment, ethical integrity, and institutional support. Improvement recommendations include continuous training, process standardization, systematic documentation, and knowledge sharing mechanisms. These are to enhance materiality assessment consistency across audit engagements.
Keywords
Full Text:
PDFReferences
Agusfianto, N. P., Herawati, N., Fariantin, E., Khotmi, H., Maqsudi, A., Murjana, I. M., Jusmarni, Anwar, A., Rachmawati, T., Hariyanti, H., Nuryati, N., Andayani, S. U., & Nursansiwi, D. A. (2022). Dasar-Dasar Manajemen Keuangan. https://doi.org/10.31237/osf.io/gxmz4
Asosiasi Auditor Intern Pemerintah Indonesia. Peraturan Nomor: PER-01/AAIPI/DPN/2021 tentang Kode Etik Auditor Intern Pemerintah Indonesia. Jakarta: AAIPI; 2021.
Baldauf, J., Steller, M., & Steckel, R. (2015). The Influence of Audit Risk and Materiality Guidelines on Auditors' Planning Materiality Assessment. Accounting and Finance Research, 4(4). https://doi.org/10.5430/afr.v4n4p97
Biduri, S., Hermawan, S., Hariyanto, W., & Ningdia, E. W. (2021). Auditor Experience as Moderator on Audit Quality in creating Qualified Financial Statements. AKRUAL Jurnal Akuntansi, 13(1), 14-25. https://doi.org/10.26740/jaj.v13n1.p14-25
David, R., & Abeysekera, I. (2021). Auditor Judgements after Withdrawal of the Materiality Accounting Standard in Australia. Journal of Risk and Financial Management, 14(6), 268. https://doi.org/10.3390/jrfm14060268
Deliana, D., Rahman, A., Syahputra, R., Listiorini, L., & Simbolon, K. (2023). Determinants of Audit Quality.
Eny, N., & Mappanyukki, R. (2020). Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment. Journal of Economics Business and Accountancy Ventura, 23(2), 194. https://doi.org/10.14414/jebav.v23i2.2326
Gyer, S. D., Delamat, H., & Ubaidillah, U. (2019). Pengaruh Independensi Auditor, Pengalaman Kerja Auditor, Kompleksitas Audit, Time Budget Pressure, dan Due Professionalcare terhadap Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik di Palembang). AKUNTABILITAS Jurnal Penelitian Dan Pengembangan Akuntansi, 12(1), 29. https://doi.org/10.29259/ja.v12i1.9306
Hilmi, M. N., & Novita, N. (2021). The Effect of Auditor's Competency, Professionalism and Experience on Materiality Level Considerations. ACCRUALS (Accounting Research Journal of Sutaatmadja), 5(1), 1. https://doi.org/10.35310/accruals.v5i01.628
Huq, A., & Mohammadrezaei, M. (2024). A Review of Ex Ante and Ex Post Materiality Measures, and Consequences and Determinants of Material Disclosures in Sustainability Reporting. https://doi.org/10.2139/ssrn.4871728
Ismiati, F., & Sari, I. (2025). Pengaruh Independensi, Etika Profesi dan Kompetensi terhadap Kualitas Audit. Jurnal Ilmiah Manajemen Ekonomi & Akuntansi (MEA), 9(1), 1577. https://doi.org/10.31955/mea.v9i1.5155
Kirana, G. C., Sianturi, H., & Ilyas, M. (2023). Pengaruh Independensi, Etika Profesi, dan Profesionalisme terhadap Kinerja Auditor di Kantor Akuntan Publik Jakarta Selatan. Jurnal Liabilitas, 8(1), 21. https://doi.org/10.54964/liabilitas.v8i1.242
Kusniawati, A., Mujanah, S., & Fianto, A. Y. A. (2025). Research Trends on Green Accounting, CSR, and Financial Performance in the Context of Firm Value: A Bibliometric Analysis of Indonesian Energy Sector Literature. International Journal of Economics and Management Research, 4(2), 224. https://doi.org/10.55606/ijemr.v4i2.363
Mirayani, L. P. M., Putri, I. G. A. M. A. D., & Yadnyana, K. (2019). The Effect of Profesionalism and Auditor Experience on Level of Materiality Judgements with Profesional Ethics and Client's Credibility as a Moderation. The International Journal of Business & Management, 7(2). https://doi.org/10.24940/theijbm/2019/v7/i2/bm1902-012
Muhajir, A., Safriandi, F., & Nasution, H. F. (2025). The Influence of Auditor Competency, Independence, and Professional Ethics on Audit Quality in Public Accounting Firm in Medan. International Journal of Humanities Education and Social Sciences (IJHESS), 5(1). https://doi.org/10.55227/ijhess.v5i1.1850
Noho, F. N. F., Sabaruddin, S., & Sulhendri. (2021). Senioritas Auditor, Pengalaman Auditor dan Keahlian Auditor terhadap Profesional Judgment dengan Locus of Control Sebagai Variabel Moderasi. Journal of Accounting Science, 5(1), 71. https://doi.org/10.21070/jas.v5i1.1185
Pertiwi, I. B., & Rahman, T. (2021). The Role of Religiosity on the Relationship between Task Complexity, Experience and Audit Judgement. Journal of Islamic Accounting and Finance Research, 3(2), 273. https://doi.org/10.21580/jiafr.2021.3.2.8673
Pongsibidang, A. R., & Nugroho, P. I. (2023). Pengaruh Implementasi Standar Akuntansi Pemerintah dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan. Deleted Journal, 2(1), 48. https://doi.org/10.24246/dekat.v2i1.13249
Primandini, N. M. C., & Latrini, M. Y. (2025). Pengaruh Fee Audit, Time Budget Pressure, dan Pengalaman Auditor pada Kualitas Audit. Owner, 9(1), 357. https://doi.org/10.33395/owner.v9i1.2438
Rahayu, N. K. S., & Suryanawa, I. K. (2020). Pengaruh Independensi, Profesionalisme, Skeptisme Profesional, Etika Profesi dan Gender terhadap Kualitas Audit pada KAP di Bali. E-Jurnal Akuntansi, 30(3), 686. https://doi.org/10.24843/eja.2020.v30.i03.p11
Ratmono, D., & Darsono, D. (2021). Effectiveness of Internal Audit in Local Governments: The Moderating Role of Internal and External Auditors' Relations. Accounting, 8(2), 177. https://doi.org/10.5267/j.ac.2021.7.004
Rejeki, D., & Ahmar, N. (2022). Studi Literatur Review: Pentingnya Penerapan Integrated Reporting (IR).
Sintadevi, N. P. R., Yasa, G. S. W., & Utami, M. A. J. P. (2024). Sustainability Reporting dan Green Accounting: Systematic Literature Review. JSHP (Jurnal Sosial Humaniora Dan Pendidikan), 8(2), 133. https://doi.org/10.32487/jshp.v8i2.1876
Solikin, F. V., Ilat, V., & Wokas, H. R. (2022). Pengaruh Penerapan Activity Based Management (ABM) dan Gaya Kepemimpinan terhadap Kinerja Manajerial pada PT Bank SulutGo Kantor Pusat Manado.
Susanto, D. S., Sudarma, M., Sutrisno, S., & Rosidi. (2019). Judgement State Auditor on Audit Opinion for Government Financial Statement with Perspective Hermeneutic Phenomenology. The International Journal of Accounting and Business Society, 27(2), 27. https://doi.org/10.21776/ub.ijabs.2019.27.2.2
Yani, D. F., Aryani, Y. A., & Sumarta, N. H. (2024). Laporan Keberlanjutan di Indonesia dan Pengungkapannya di Lingkungan Perusahaan: A Systematic Literature Review. Owner, 8(3), 2103. https://doi.org/10.33395/owner.v8i3.2280
DOI: https://doi.org/10.32509/jakpi.v6i1.7358
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Indexed by:
Recommended Tools :
Redaksi Jurnal JAKPI
Fakultas Ekonomi dan Bisnis Universitas Prof. Dr. Moestopo (Beragama)
Jl. Hang Lekir I No. 8 Jakarta 10270
Email: jakpi@jrl.moestopo.ac.id