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PENGARUH KODE PERILAKU PROFESIONALISME AUDITOR EKSTERNAL TERHADAP AUDIT JUDGEMENT PADA KANTOR AKUNTAN PUBLIK KANAKA PURADIREDJA, SUHARTONO

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ABSTRACT THE EFFECT OF PROFESSIONALISM BEHAVIOUR CODE OF EXTERNAL AUDITOR TOWARD AUDIT JUDGMENT IN PUBLIC ACCOUNTANT OFFICE KANAKA PURADIREDJA, SUHARTONO Written By: Halason Marbun NIM 1332051 This research was aimed to know the application code of the professionalism behavior of external auditor, to investigate the application of audit judgment, to see the relationship between professionalism behavior code and audit judgment and the relationship between professionalism behavior code toward audit judgment, finally to find out the significant factor from the Professionalism behavior code of external auditor. This research was done in Public Accountant Office kanaka puradiredja, suhartono. The research methodology used was descriptive methodology; the main purpose, describes the fact systematically and the characteristic of the object that was observed appropriately. The result of this research shows that the respondents agree (M=4.34; SD=0.466) of the application of professionalism behavior code of the external auditor. While the application of audit judgment was always be conducting (M=4.31; SD=0.453). Both of the variables have the very strong and positive significant correlation (R=0.917). Besides, the professionalism behavior code of the external auditor affects the audit judgment by 84.1%, whereas, 15.9% was affected by another factor beside this research. Confidentiality principle was one of the significant indicators that affect the auditor of audit judgment. Keywords: Professionalism behavior code of external auditor, audit judgment.