Dra. Indira Januarti,MSi,Ak
Faisal,SE,MSi
[Jurnal Akuntansi Sektor Publik - SNA 13]
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
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