Auditor Professionalism and Materialism Level in Auditing Financial Statements: A Case Study at a Public Accountant Firm in Malang City Area

Abstract

This research was conducted to provide empirical evidence about the professionalism of auditors with the level of materiality in the examination of financial statements. Methods of data collection in this study using a questionnaire distributed to all public accounting firms in the region city poor, the method of analysis used is by using the t-test (partial) and the F test (simultaneous).The results of hypothesis testing showed a significant effect between the level of professionalism which consists of the dimensions of dedication to the profession, independence dimension, the dimension of trust in the regulation profession, and the relationships among colleagues on the level of materiality. This suggests that an auditor who has a high dedication to the profession and the work will always use all Capable of and independence in carrying out the audit process, and an auditor who has extensive ties relationship will be able to judge better the level of materiality. While the social obligation of no significant impact on the materiality of the examination of financial statements.