AUDITOR QUALITY OF LOCAL GOVERNMENT INSPECTORATE IN CENTRAL JAVA

摘要

In an increasingly competitive environment, it seems important to understand the perceptions of both users and preparers as they relate to audit quality. Any differences may allow for auditor to deliver more satisfaction to both groups and simultaneously improve their own audit quality. Auditor local governments get important role in the process of accountability and transparency in the financial management area. The role of internal auditor governments are encouraged to help the head of the region to present the financial statements of accountable and generally acceptable. The purpose of this study is investigating religiousness and time pressure toward auditor quality. The population in this research are auditor local governments in the Central Java province which is administered by purposive sampling technique. It is obtained a sample of 68 auditors. Then, the data are analyzed by using regression. The findings show that only time pressure that influence auditor quality. Variable religiousness can't influence auditor quality.