Analisis Perbedaan Profesionalisme Auditor Senior dan Auditor Yunior (Studi terhadap Auditor yang Bekerja pada Kap di Kota Malang)

Ratna UtamiStaf Pengajar Jurusan Akutansi , Fakultas Ekonomi, Universitas Muhammadiyah MalangAlamat Korespondensi : Jl. Mergan Kelurahan Blok E-C1Telpon : 0341-348158, Hp: 08125201967, Email: ratna_adis@yahoo.comABSTRACTThe aim of this research is to know auditor professionalisme in running its work with casestudy laboring auditor at KAP in Malang.Result of research by using examination of frequency distribution indicate that senior audiorand yunior have professionally in running its work. While in different test with test of t indicate thatthere no difference of professionalisme between men auditor with auditor of women in runningwork. This matter is proved by doing/conducting examination to five dimension to measureprofessionalism that is dedication to professionalism, professionalism standard, autonomy, sociaobligation and community affiliation.Pursuant to result of test of t by comparing value of count with t of is tables of showing thelevel of t count smaller than of is tables of meaning Ho accepted. This matter of proving there nodifference of professionalisme between men auditor with auditor of women in running its. And sodo from result of its value of him also show all value also above or more than level of signifikansiwhich have been specified that is 0,05Keyword : Professionalism, dedication to professionalism, professionalism standard, autonomy socialobligation and community affiliatio