Persepsi Auditor, Mahasiswa Akuntansi, dan Akuntan Pendidik terhadap Atribut Keahlian yang Harus Dimiliki Auditor Kantor Akuntan Publik

Negligence on the importance event and material there is not been compliance with the Public Accountant Auditing Standard in the implementation of financial audit, is a reflection of poor quality and professional audit. Audit quality as a standard of quality includes the professional quality and the quality of the audit. This research used purposive sampling method and there are three groups of sample, auditor public accounting firm, accounting student, and accounting educators in public and private collage in Semarang. Technical analysis to test the hypothesis using Kruskal Wallis nonparametric statistic. The result research show that there is no difference between auditor public accounting firm, accounting student, and accounting educators about attributes of knowledge, problem-solving abilities, past experience, to respond to the situation, self-confidence, adaptability, have the relevant knowledge, can be responsible, and able to think quickly. While the attributes of communication skills and proven ability to think show the difference between auditor public accounting firm, accounting student, and accounting educators. Overall results do not fully support the convergence theory. Keywords : Competence; the convergence theory; professionalism; AbstrakKelalaian atas penyampaian peristiwa penting dan material serta belum dipatuhinya SPAP dalam pelaksanaan audit laporan keuangan, merupakan cermin rendahnya kualitas audit dan tidak profesional. Kualitas audit sebagai standar mutu mencakup mutu professional dan mutu pelaksanaan audit. Penelitian ini menggunakan metode purposive sampling dan diperoleh tiga kelompok sampel auditor kantor akuntan publik, mahasiswa akuntansi dan akuntan pendidik di perguruan tinggi negeri maupun swasta di kota Semarang. Teknis analisis untuk menguji hipotesis menggunakan statistik non parametrik Kruskal Wallis. Hasil penelitian menunjukkan tidak terdapat perbedaan antara auditor kantor akuntan publik, mahasiswa akuntansi, dan akuntan pendidik tentang atribut keahlian pengetahuan, kemampuan memecahkan masalah, pengalaman masa lalu, tanggap terhadap situasi, rasa percaya diri, kemampuan beradaptasi, memiliki pengetahuan yang relevan, mampu bertanggung jawab, dan mampu berpikir cepat. Sementara atribut kemampuan berkomunikasi, dan kemampuan berpikir terbukti berbeda antara auditor kantor akuntan publik, mahasiswa akuntansi, dan akuntan pendidik. Secara keseluruhan hasil penelitian belum sepenuhnya mendukung teori konvergensi.Kata Kunci: Keahlian; Konvergensi theory; Profesionalisme.