PENGARUH PROFESIONALISME AUDITOR TERHADAP PERSEPSI MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN

This research was conducted to examine the effect through the professionalism quditor, social obligation, independence, belief if at profession, and relation with humanity of friend profession to auditor ln miteiiality perception in the examination of financial statements contained in Yogyakarta and Sirakarta. The sampling of this research using purposive sampling method with the category accounting maiors graduate that work in public accounting firm registered in Indonesian Institute of Certffied Public Accountants at2Tll and jocated in Yogyakarta and Surakarta. Data obtained by spreading the questionnaire to the Office of Public Accountants. The results showed that there were deviation with classical ossumption, thot reveal any irregularities during the test multicollinearity occurs correlation between the independent variables, so the researchers throw one of the correlated variables. Ihen when the test heterokedastity using the White test occurred inequality residual variance of one observation to another obsentation, so the researclter tried to use Gleiser test and get the results that there is no inrequality of variance of the residual one observation to another observation.F test showed that variable professionalism auditor, independence, betief of at profession, and relation with humanity of friend profession can influence auditor in materiality perception. The results of t test showed that professionalism auditor, independence, belief of at profession no effect toauditor in materiqlity perception, while variable humanity of friend profession can influence auditor in-mateiiality perception. : Keywords: Devotion of at profession, social obligation, independence, belief of at profession, relattion with humanity perception