Abstract:
Purpose: The aim of research is to investigate the relationship between auditor quality to professional skepticism, and relationship between auditor quality and professional skepticism to audit quality. Methodology: The analysis method to test the causal effect of Auditor Quality to Profesional Skepticism and Audit Quality. The population in this research is the auditor in Audit Board of the Republic of Indonesia (BPK) in South Sulawesi province using questionnaire. The analysis tool used in this research is Partial Least Square (PLS) Finding: Auditor Quality has significantly direct effect to the Professional Skepticism, Professional Skepticism has significantly direct effect to the Audit Quality, Auditor Quality has no direct effect to Audit Quality, but Auditor Quality has indirect effect to Audit Quality with mediation of Professional Skepticism. Originality: Originality for this paper shows as: conduct a research about professional skepticism public sector in governmental sector in producing the audit quality, especially in South Sulawesi province in Indonesia; this research retests the research result from Aranya andAmernic(1981), Carcello et al (1992), Behn et al (1997), Copley (1998), Brownand Raghunandan (1995), Beasley et al (2001), Chiu (2003), Suraida (2005),Lowensohn et al. (2007), Novianti (2007), Varelius (2009);theresearcher use model combination (design) method of sequential explanatory orbased on evidentiary sequence from Creswell 2009, quantitative research (by instrument using questionairre).
