JANUARTI, Indira (2010) PENGARUH MORAL REASONING DAN SKEPTISISME PROFESIONAL AUDITOR PEMERINTAH TERHADAP KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH. SNA XIII Purwokerto "Dampak IFRS pada Dunia Usaha, Profesi Akuntan dan Pendidikan".

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Abstract

This study examines the relationship between moral reasoning, professional
skepticism and audit quality due to the financial statement of local government. Audit quality
is measured by extent the instrument of previous studies. Moral reasoning is proxied by
Multidimensional Ethics Scale that developed by Cohen et al (1996). The Hurtt Professional
Skepticism Scale (2007) is utilized to measure professional skepticism. 120 The Government
Auditors from BPK Pusat, BPK Perwakilan Kalimantan Barat and Sulawesi Selatan are used
as a sample.
The result of this study failed to demonstrate the relationship between moral
reasoning and audit quality. However, this study finds the evidence that professional
skepticism is positively related to audit quality.

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