Determinants of Financial Report Review Quality with Review Judgment as Moderating Variable

Abstract

Internal audit function in sector public is still receives poor attention in research field. This
research aims to extend previous study and examine the determinants of good internal audit
in local government. Sampling technique used in this study is purposive sampling. Using
WarpPLS 7.0 data that gathered from respondent consist of 132 Government Internal
Supervisory Apparatus from Ex. Residency Kediri is processed. The results show that
accounting competency and professional skepticism affect review quality of LKPD from local
government. On the other hand, independence, time pressure, religiosity, and moderating
variable (review judgment) are not statistically supported.