PROFESIONALISME AUDITOR, KUALITAS AUDIT DAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN

The aim of this research was to examine the effect of auditor professionalism and audit quality as a independent variable and dependent variable, that is the consideration of the materiality level in auditing process of the financial statements. 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. The materiality consideration is a professional consideration influenced by an auditor perception on the need of people who have a sufficient knowledge and put a trust on the financial report. This research respondent is public accountant in Surabaya. Method of data collecting is applies survey method that distribution of questionnaire_ Method of data collecting respondent is applies simple random sampling. The statistic method used to test the hypotheses is multiple regressions. The result of this research shows that auditor professionalism and audit quality have significant and positive influence to materiality level judgement in auditing process of financial statements. this research also indicate that by using five dimension of professionalism That is: devotion of profession, social obligation, independence. profession trustworthy, and relation with same profession can influence a auditor in considering storey level materiality. Consideration mount materiality influenced by the professionalism and audit quality, consistence with result of previous research. Keywords: Professionalism, Audit quality, Materialit