PROFESIONALISME DAN ETIKA PROFESI SEBAGAI DASAR PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK
Authors: Nurasik Nurasik , Dewi Santi Rahma 
Published: February 2022

<span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em>This study aims to find out how the influence of auditor professionalism and professional ethics</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> can help auditors making decisions about the level of materiality, so that it is expected to improve</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> the quality of the auditor's performance making decisions regarding the fairness of a financial</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> report presented by the client, so that the level of public trust in services given by the auditor will</em><br /><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em>increase. This study used quantitative methods. Researcher will select the respondent then spread</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> the questionnaire in order to get the data needed so that the goal can be achieved. This</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> questionnaire was distributed to auditors who work in public accountants in the city of Surabaya.</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> Questionnaires that have been collected are tabulated and obtained using SPSS. It is expected that</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> this research can provide an understanding to auditors to constantly improve their competence</em><br /><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em>adequately and uphold professional ethics in accordance with the existing professional code of</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> ethics, because professionalism is a very important determinant and gives consideration to</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> materiality achieve audit tests that are received independently and objectively for the benefit of its</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> stakeholders. The results of this study will also provide knowledge and understanding to the public</em><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em> or business people to be more selective in choosing the auditor to examine their financial</em><br /><span style="font-family: CIDFont+F7; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><em>statements.</em><br /><span style="font-family: CIDFont+F3; font-size: 9pt; color: #000000; font-style: normal; font-variant: normal;"><strong><em>Keywords: Professionalism, Professional Ethics, Materiality, Auditors.</em></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><br style="font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: 2; text-align: -webkit-auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px;" /></span>