[wpfilebase tag=file path=’sna13/ASP/ASP_15.pdf’] PENGARUH MORAL REASONING DAN SKEPTISISME PROFESIONAL AUDITOR PEMERINTAH TERHADAP KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH 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…