PENGARUH MORAL REASONING DAN SKEPTISISME PROFESSIONAL AUDITOR PEMERINTAH TERHADAP KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH DI KOTA PADANG

Abstract

To produce a precise and accurate policies that can enhance the company's presence certainly needed a good quality audit reports. To create a quality audit, each auditor should consider the existence of moral reasoning variables and auditor professional skepticism. Therefore, this study purpose to determine the effect of moral reasoning and skepticism professional auditor to audit quality. In this study, the object is the Financial Supervisory Agency of Padang. The number of samples used was 63 respondents. The collection of data and information is done by distributing questionnaires. In order to perform hypothesis testing method is used multiple linear regression analysis model. Based on the results of hypothesis testing found that moral reasoning and professional skepticism by government auditors had no significant effect on the quality of financial statement audits of local government in the Padang City

Keywords        Moral Reasoning, Professional Skepticism Auditor, Audit Quality, Government Financial Statements