The Effect of Professionalism to the Level of Materiality in Examination of Financial Report:A case study in State Audit Agency (BadanPengawasKeuangan) of North Sulawesi Province
Journal Title: International Journal of Humanities and Social Science Invention - Year 2017, Vol 6, Issue 8
Abstract
he role of human resource in an organization is determine and important. Good quality of human resource in an organization can address every aspect of challenge in the future, while good job performance is a tool to increase the productivity of the organization. Quality of human resource in order to determine professionalism and materiality to the financial report can be resolved by enhancing the formal education, training, and enhancement in professional dedication. The higher level of human resource quality by enhancement of formal education, training and professional dedication of the servant in State Audit Agency will affect the improvement of Financial Reporting Performance. State Audit Agency of North Sulawesi Province with his duty to supervise and audit the implementation of Regional Government Budget (APBD) also assess the obedience of the civil servant to Constitution and Regulation. This research aims to know about the effect of Professionalism to the levelMaterialityin examination process of Financial Report at State Audit Agency (BadanPengawasKeuangan) of North Sulawesi province. This research is using 30 respondents as sample and also using SPSS Version 20.0 for Windows as a tool to analyze the data statistic
Authors and Affiliations
Dr. Drs. William Agustinus Areros
Keywords
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