Analisis Perbedaan Profesionalisme Auditor Bergelar Akuntan dan Non Akuntan (Studi terhadap Auditor yang Bekerja pada Kantor Akuntan Publik di Kota Malang)

ANALISIS PERBEDAAN PROFESIONALISME AUDITOR BERGELAR AKUNTAN DAN NON AKUNTAN (STUDI TERHADAP AUDITOR YANG BEKERJA PADA KANTOR AKUNTAN PUBLIK DI KOTA MALANG)Ratna UtamiStaf Pengajar Jurusan Akutansi, Fakultas Ekonomi dan BisnisUniversitas Muhammadiyah Malang e-mail : ratna_ermadi@yahoo.co.idABSTRACTThis Research aim to 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 accountant auditor non accountant 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 0,05Keyword : Professionalism, dedication to professionalism, professionalism standard, autonomy social obligation and community affiliatio