Data Motility: The Materiality of Big Social Data

In this article, the author uses Foucault's largely overlooked but vital concept, the dispositif, in relation to the recent rise of mobility, explosion of data and proliferation of platforms and apps. With a focus on how data an individual generates increasingly moves autonomously of their control, he presents the dispositif of ‘data motility’ to develop a new materialist analysis of the digital human as a discursive and non-discursive assemblage

Contemporary Brutalism: A Study of the Concept of Materiality

An Architectural and interior design works are made by combining various aspects including materials. Over time, the concept of materiality continues to develop so that this topic becomes relevant for discussion. This paper is a discourse on the development of Contemporary Architecture. The case study of this paper is a comparison of the Brutalism styles of Tadao Ando (Japanese Architect) and Andra Matin (Indonesian Architect). Data is collected by literature studies, namely by collecting various relevant writings related to the topic and then analyzing it using a qualitative method using analyzing of text-data by way of sorting and comparing each result of the writing. The aim of this paper is to find the background characters and concepts of contemporary brutalism from both architects. The results of the study show that both have several aspects in common in the creation of the works but can still have a different brand identity. Keywords Materiality, Brutalism, Contemporary Architectur

ANALISYS OF MATERIALITY ASSESSMENT IN THE BANKING INDUSTRY

This research uses a qualitative perspective to understand how issuers define materiality, consider stakeholders and identify main material problems. In implementing CSR, conducting materiality assessment is important. The theories used are stakeholders, legitimacy, and good management theory; sustainability report and its standards, and materiality. The objects of this research are 15 banks from various countries. This is a case study, with materiality assessment as the variable. Data were collected from each bank’s 2020 sustainability report. Sampling technique used is purposive sampling. Data analysis was carried out by reducing data, presenting data, and drawing conclusions. The banking industry defines materiality as a priority topic with significant impact. Stakeholders with the greatest influence are workers, customers and investors. High main material issues identified are related to workers, economic performance, products, pandemic and digitization. It can be concluded that the materiality assessment by the banking industry is quite good, but still has a lot of room for improvement. Issuers with good materiality assessment are expected to maintain their assessment, and those that still lack can improve their assessment

An empirical examination of materiality by factor analysis and cognitive mapping of user and preparer groups

This research primarily has attempted to determine if user-decision perspective (banker) and preparer perspective (CPA) differed in their materiality decisions and materiality cognitive processes. As its second objective the research has sought to determine the factors used in materiality judgments. The researcher collected the data for the study while attending graduate and undergraduate classes of the American Banking Association\u27s National Commercial Lending School and a training session of a Big Six accounting firm. Factor analysis of the data determined the underlying dimensions of materiality decisions. The accountants identified three relevant sets of factors: ratios, sensitive areas, and unrecorded items; the bankers identified absolute dollar amounts, ratios, and characteristics of the event. The results of factor analyses agreed with prior observations by the FASB and others that materiality has both qualitative and quantitative dimensions. MANOVA compared the materiality decisions of CPAs with those of bankers. Profession had a very significant effect on materiality decisions, while experience proved only marginally significant. With only one exception, bankers assigned more materiality to each decision than did accountants, and those with more experience considered every case more material than did those with lower experience levels. This study included an exploratory research effort to explain how the materiality cognitive processes of users differed from those of preparers. The participants provided conceptual maps (spatial representations of the organization of central ideas) of their materiality cognitive process. MANOVA compared the materiality cognitive process of CPAs with that of bankers. Profession had a significant effect on the materiality cognitive process, while experience did not have a significant effect. In general, accountants had larger, more developed, and more categorized cognitive maps for materiality decisions than did the bankers. Accountants emphasized those items relating to the business environment and the event or judgment, while bankers emphasized those items concerned with the firm, accounting system, and source of information

Pengaruh Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Dalam Proses Pengauditan Laporan Keuangan (Studi Empiris Pada Auditor KAP Di Surakarta Dan Yogyakarta)

This research objective is to examine empirically the influence of professionalism of auditor on level of materiality in course of financial statement audit. Professionalism of auditor which estimate can influence level of materiality is devotion of at profession, social obligation, independence, belief of at profession, and relation with humanity of friend profession. Data is selected using convinience sampling. The analysis units for responses of 35 staff in KAP Surakarta and Yogyakarta. The data collection is performed using questioner. The statistic method used to test the hypotheses is multiple regressions. The study results are as follows: 1) the influence of devotion of at profession on materiality. Result of researches has done Rahmawati (1997) and Hastuti et al. (2003), 2) the influence of independence on materiality. Result of researches has done Rahmawati (1997) and Hastuti et al. (2003), 3) the influence of belief profession on materiality Result of researches has done Rahmawati (1997) and Hastuti et al. (2003), 4) the influence of relation with humanity of friend profession. Result of researches has done Rahmawati (1997) and Hastuti et al. (2003), also 5) the influence of devotion of social obey on materiality do not support research of Rahmawati (1997) and Hastuti et al. (2003). This research also indicate that by using five dimension of professionalism that is: devotion of at profession, social obligation, independence, belief of at profession, and relation of humanity of friend of profession can influence a auditor in considering storey level materiality. Consideration mount materiality influenced by the professionalism, consistence with result of previous research

Pengaruh Pengetahuan Mendeteksi Kekeliruan dan Etika Profesi terhadap Kualitas Audit dengan Pertimbangan Tingkat Materialitas sebagai Variabel Intervening (Studi Empiris pada Kantor Akuntan Publik Se Sumatera)

This study is aimed at analyzing the effect of knowledge to detect errors and professional ethics toward consideration of materiality level as well as audit quality, to analyze consideration of materiality level as variable which mediate the effect of knowledge to detect errors and professionalal ethics toward the quality of audit. The study was conducted in Public Accountant Office in Sumatera. There are 108 questioner that have been given to the Public Accountant Office in Sumatera trough questionnaires. The data collecting method used is questionnaire which is sent by mail (mail survey) which is called primary data. Data quality is tested by validity and reliability test. Classic assumption tests used are normality, hetericedasticity, multicolinierity, and autocorrelation. Hypotesis test is done by path line and T-test. The Methods of data analysis in this study is use multiple linear regression with SPSS version 17.0. Validity and reliability test result show that knowledge to detect errors, professional ethics, consideration of materiality level and quality of audit are declare valid. Classic assumption test show all data regression used gas been passed from normality test, heterocedasticity, multicolinierity test and autocorrelation test. The result of path line analysis indicates that the knowledge to detect errors and professional ethics does not directly affect the quality of audit, but is mediated by the consideration of materiality level.Keywords: Knowledge, Ethics, Materiality, and Qualit

PENGARUH PROFESIONALISME AUDITOR, ETIKA PROFESI, PENGALAMAN AUDITOR, DAN KOMPLEKSITAS TUGAS TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM MELAKUKAN AUDIT LAPORAN KEUANGAN

This study aimed to determine the effect of auditor professionalism, professional ethics, auditor experience and task complexity on the level of materiality considerations. The population in this study is the auditor who worked on the public accounting firm in the area of Surabaya. Sampling technique in this study using a convenience sampling, the sample selection is based on the ease of obtaining the data. Data obtained using a questionnaire survey. Analysis tool used is multiple linear regression using SPSS.The results showed that professionalism auditor effect on consideration the level of materiality, which is indicated by value sig of 0,000; professional ethical effect on consideration the level of materiality, which is indicated by value sig of 0,008; experiences auditor effect on consideration the level of materiality, indicated by value sig of  0,000, and the complexity of the task does not effect the consideration of materiality levels, indicated by value sig of 0,21. The professionalism of the auditor, professional ethics, experience and the complexity of the task auditors jointly effect the consideration of materiality levels, indicated by the sig value of 0,000

Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, dan Etika Profesi terhadap Pertimbangan Tingkat Materialitas oleh Auditor pada Kap di Surabaya

Audit of financial statements is necessary for the company to serve as the basis for decision making. The financial statements can be reliabel and relevant information in making decisions, having been audited by external auditors. In this case the auditor\u27s duty to determine the materiality level judgement client\u27s financial statements. Judgement of a bad audit can lead to the risk af audit in determination of materiality level judgement. Materiality level judgement of auditor\u27s can be influenced by professionalism, knowledge for errors, and professional ethics. The aim of this study was to examine the effect of professionalism, knowledge for errors, and professional ethics on materiality level judgement in the auditing process of financial statement. The study design is quantitative with the hypothesis. Data were obtained by survey questionaires, which were completed by accountants who work at Registered Public Accountants in Surabaya started from senior up to partner leel and obtained as many as 48 respondents from 19 KAP. Sampling techniques using convenience sampling. Data were analyzed using multiple regression analysis. The result of this study showed that professionalism, and knowledge for errors have significant influence to materiality level judgement, while the professional ethics not influence to materiality level judgement

PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK

Abstract Relevance and reliability are the two primary qualities that make accounting information useful for decision making. Therefore, an audit of financial statement is necessary, especially for a Tbk company. To maintain the trust of clients and users of financial statements, the public accountants should to have sufficient competence, such as professionalism, knowledge to detects errors, professional ethics and judgement of materiality level. Purpose of this study is to provide empirical evidence about affect of professionalism, knowledge to detect errors, and professional ethics to the public accountants judgement of materiality level with partial and simultaneous. Population in the study is a public accountant who worked at a Public Accounting Firm in South Jakarta. Sampling technique using convenience sampling method. Data obtained by questionnaire survey completed by the public accountant with 98 respondents from 9 Public Accounting Firm with primary data types. Design is causal research. The results showed that : 1) Professionalism affect of the judgement of materiality level. 2) Knowledge to detect errors did not affect of the judgement of materiality level. 3) Professional ethics affect of the judgement of materiality level. 4) Professionalism, knowledge to detect errors, and professional ethics affect of the judgement of materiality level.                                                                Keyword :    Professionalism, Knowledge to detect errors, Professional ethics and Judgment of materiality level

Materiality disclosures in statutory auditing : a Maltese perspective

Materiality is a fundamental auditing concept. The determination and application of materiality in the conduct of an external audit is regulated by International Standards on Auditing. This paper analysed the benefits and drawbacks of materiality disclosures in Maltese statutory auditing from the perspective of Maltese auditors, whilst measuring and explaining their resistance to such disclosures. A mixed-methods research design was adopted whereby data was collected from Maltese auditors first using a selfadministered questionnaire, followed by semi-structured interviews. This paper concluded that the drawbacks of disclosing materiality in Maltese statutory audit reports greatly outweighed any potential benefits that might be reaped. Maltese auditors generally resisted disclosing materiality levels mainly due to the drawbacks associated with such disclosures. This paper also concluded that materiality disclosures in the audit report should, at present, be avoided in Malta because the local market is not sufficiently mature and knowledgeable to properly understand such disclosures.peer-reviewe