PENGARUH PROFESIONALISME AUDITOR DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PROSES AUDIT LAPORAN KEUANGAN Studi Empiris Kantor Akuntan Publik (KAP) di Indonesia

This research is an empirical study about one of problems in Auditing practices, which is the accuracy of judgment of materiality level that determined by auditor to be used as one of basis for audit planning. This act refers to auditor�s behavior which may not be appropriate in determining judgment of materiality level. Therefore, the auditor risk for inappropriate in obtaining audit evidence and expressing opinion will be higher . The objectives of this research are: 1) to determine the influence of auditor professionalism towards judgment of materiality level and 2) to determine the influence of professional ethics towards judgment of materiality level. The quality of primary data, which collected using questionnaires from the samples (89 auditors who work in CPA firms at several big cities in Indonesia), was tested by using reliability and validity test (Cronbach Alpha and product moment correlation). Researcher use convenience sampling method for its sampling method. The type of this research is descriptive verification (causal). Analysis tool that used is multiple linear regression. The results of this research are: 1) auditor professionalism (X1) are significantly affect in judgment of materiality level, indicated by the sig value of 0,005 and 2) professional ethics (X2) are significantly affect in judgment of materiality level, indicated by the sig value of 0,000