HUBUNGAN KUALITAS AUDIT PERSEPSIAN DAN KEPUASAN TERAUDIT PEMERINTAH DAERAH DI PROPINSI NUSA TENGGARA TIMUR

The purposes of this study are to determine and to prove empirically the relation between perceived atribut audit quality of public sector and auditee satisfaction of local government. The hypothesis are as follows: (1) the experience of audit team is positively related to audited satisfaction, (2) the expertise of audit team is positively related to auditee satisfaction, (3) the responsive of the audit team is positively related to auditee satisfaction, (4) the independence of the audit team is positively related to auditee satisfaction, (5) the experience of audit�s fieldwork is positively related to auditee satisfaction and (6), the skepticism of audit team is negatively related to auditee satisfaction. The subject of this study are 85 respondents comprise the sub-division chief of financial (Satuan Kerja Perangkat Daerah) in East Nusa Tenggara. The data are collected by employing survey methods, with the scale of measurement is likert scale point 5. The statistical method is a multiple regression analysis with unit analysis of product moment correlations. The results shows that there is simultaneously a positive and significant relationship between audit quality atribut and satisfaction audited by considering at the value of F = 6.151 and F table = 3.96, adjusted R square = 0.679 and the value of alpha = 0.0