Pengaruh Moral Reasoning dan Skeptisisme Profesional Auditor Pemerintah terhadap Kualitas Audit Laporan Keuangan Pemerintah Daerah

[wpfilebase tag=file path=’sna13/ASP/ASP_15.pdf’]


Dra. Indira Januarti,MSi,Ak


[Jurnal Akuntansi Sektor Publik – SNA 13]


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.

Keywords: moral reasoning, professional skepticism, audit quality, auditor

Reform of financial management area has been marked by the issuance of Law No. 22 Year 1999 regarding Regional Government, Law No.. 25 of 1999 on Financial Balance between Central and Local Government, Law Number 17 Year 2003 on State Finance, Law No. 1 of 2004 on State Treasury, Law Number 32 Year 2004 on Regional Governance and Law Number 33 Year 2004 on Fiscal Balance between Central and Local Government, Government Regulation Number 24 Year 2005 on Government Accounting Standards and Government Regulation Number 58 Year 2005 regarding Regional Financial Management opens vast opportunities for regions to develop and build the area in accordance with their needs and priorities one. As the operation then Minister of Home Affairs has issued a Regulation of the Minister of Home Affairs No.. 13, Year 2006 on Regional Financial Management.

Jurnal Akuntansi Lainnya:  Pengaruh Tingkat Ketaatan Pengungkapan Wajib Dan Luas Pengungkapan Sukarela Terhadap Kualitas Laba

With the enactment of the Act mentioned above have consequences for the region in the form of accountability for the allocation of funds held in an efficient and effective, the district / city or province is required to publish financial statements as a liability has been the end of the fiscal year and shall be audited by the BPK. The process of audit of financial statements in line with local government start and the enactment of Government Regulation Number 24 Year 2005 regarding the Governmental Accounting Standards (SAP).

Supreme Audit Agency (BPK) as one of the high state institutions, holds a strategic role in assessing local government financial databases must address satisfying. The assessment process is done by examining the reports of local government accountability in the form of Local Government Finance Report (LKPD). To improve the quality of audits, BPK has published the State Auditing Standards (SPKN) in accordance with the Regulations of the State Finance of the Republic of Indonesia No.. 1 of 2007.

From the results of BPK audit of 344 LKPD in 2005, the results show as much as 5.23% LPKD received an unqualified opinion (WTP / unqualified), 84.6% with the exception of obtaining reasonable opinion (WDP / qualified), 2.33% to obtain the opinion of unnatural (TW / adverse) and as much as 7.86% gain opinion does not give an opinion (TMP / disclaimer). Not much different, for the year 2008, the year of 293 LKPD CPC is checked, as many as 8 or 2.73% LPKD given an unqualified opinion (WTP), 217 or 74% LPKD given reasonable opinion with the exception of (WDP). A total of 21 LPKD or 7.16% did not get a fair opinion (TW) and 47 or 16% gain LPKD opinion does not give an opinion (disclaimer / TMP).


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