PENGARUH PROFESIONALISME AUDITOR DAN KUALITAS AUDIT TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN

Professionalism is the main requisitc for people who work as an external auditor. The feature of someonc who is professional in his profession was being drawn in five things: dedication on profession, social's duty/obligation, be autonomous✓stand alone, convication into the profession and the relationship with same profession. The extemal auditor who has a high view of professionalism would give contribution that could be believed by the decision makcrs. The purpose of this research is to knowing influences of auditor's professionalism and quality of auditor toward consideration of materiality's level in the auditing process of fmances account. This rescarch was taking sample from an external auditor who works in KAP (Kantor Akuntan Publik / Public Accountant Office) in Yogyakarta and Solo. The first hypothesis test result was indicated that profcssionalism of auditor has positive influence toward consideration of materiality's level in the auditing process of finances account. The auditor that more professional, so will more exactly in determining consideration of materiality's level in the auditing process of fmances account. The second hypothesis test result was indicated that the quality of audit has positive influence toward consideration of materiality's level in the auditing process of finances account. The higher of audit's quality, so consideration of materiality's level in the auditing process account will be better.