JURNAL ETIKA PROFESI AKUNTANSI

PROFESIONALISME, PENGETAHUAN AKUNTAN PUBLIK DALAM
MENDETEKSI KEKELIRUAN, ETIKA PROFESI DAN
PERTIMBANGAN TINGKAT MATERIALITAS

Arleen Herawaty1 dan Yulius Kurnia Susanto2
1Trisakti School of Management, Jl. Kyai Tapa No.20 Grogol, Jakarta 11440
arleen@stietrisakti.ac.id, 2siou_chiang@yahoo.com

ABSTRACT
The aim of this study was to examine the effect of professionalism, auditor’s knowledge for
errors and professional ethics on materiality level judgement in the auditing process of financial
statements. Data were obtained by survey questionnaires, which were completed by accountants who
work at Registered Public Accountants, started from senior up to partner level. Samples were obtained
through convenience sampling. Data were analyzed using multiple regression analysis. The result of this
study showed that professionalism, auditor’s knowledge for errors and professional ethics have
significant and positive influence to materiality level judgement in auditing process of financial
statements.

Keywords: Professionalism, auditor’s knowledge for errors, professional ethics and materiality
level judgement.

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http://lpks1.wima.ac.id/pphks/accurate/makalah/AKT14.pdf