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PENGARUH PROFESIONALISME AUDITOR TERHADAP PENETAPAN TINGKAT MATERIALITAS AUDIT PADA KAP REXON NAINGGOLAN & REKAN

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ABSTRACT THE INFLUENCE AUDITOR PROFESSIONALISM TO DETERMINATION AUDIT MATERIALITY LEVEL AT KAP REXON NAINGGOLAN & REKAN Written By: Catrine Grace NIM: 1232185 This study was purpose to determine how about implementer of auditor professionalism, determination audit materiality level and the influence of auditor professionalism of the determination audit materiality level at KAP Rexon Nainggolan & Rekan. The method of primary data collection was by using questionnaire method with the number in this sudy were 15 auditors. Research outcome have the average value for auditor professonalism amounted 4.09 and the determination audit materiality level 3.94 which show that auditor professionalism and the determination audit materiality level at KAP Rexon Nainggolan & Partner is good. The result was there were influence between auditor professionalism in improving the determination audit materiality level amount 60.9%. Correlation coefficients of 0.487 which showed that auditor professionalism have affect to determination audit materiality level. Of t test obtained p < α namely 0.000 < 0.05, it show Ho was rejected and Ha was accepted and meaning of the influence auditor professionalism to determination audit materiality level. Keywords: Auditor Professionalism, Determination Audit Materiality Level