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PENGARUH PROFEIONALISME AUDITOR DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN (Studi Kasus Pada KAP Eddy Siddharta dan Kanaka Puradiredja, Suhartono)

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ABSTRACK THE EFFECT OF PROFESSIONALISM AND AUDITOR ETHICS AGAINST CONSIDERATION OF MATERIALITY LEVEL IN THE PROCESS OF FINANCIAL STATEMENTS OF FINANCIAL REPORTING CASE STUDY IN KAP EDDY SIDDHARTA AND KAP KANAKA PURADIREDJA, SUHARTONO Arranged by: Rianto Agustinus Lauren Pasaribu NIM: 1432021 This study aims to describe auditor professionalism, professional ethics and materiality level considerations in KAP Eddy Siddharta and KAP Kanaka Puradiredja, Suhartono, examines the effect of auditor professionalism on the consideration of materiality level, examining the effect of professional ethics on the consideration of materiality level and examining the effect of professionalism and professional ethics together with the consideration of the degree of materiality. This study uses a quantitative approach, which becomes the population are two KAP located in Jakarta. As a sample are several auditors which amounted to 40 respondents. This study used questionnaires with 14 indicators and 40 statements. The analysis used in this research is descriptive analysis, coefficient of determination test, classical assumption test, hypothesis test (t test and f test with α = 0.05), simple linear analyst and multiple. The results of this study show that (1) auditor professionalism has significant effect on the level of materiality with significance value 0.000 (2) professional ethics has no significant effect on materiality level with significance value 0,441 (3) auditor professionalism and professional ethics have significant effect on materiality level value of significance 0,000. Keywords: Auditor Professionalism, Professional Ethics, Materiality Level Consideration