The success or failure of the audit activities carried out by the auditor is known as audit quality. An audit is considered qualified if it is carried out in accordance with applicable auditing standards or regulations. There are several factors that can affect audit quality and one of them is emotional intelligence which will be the independent variable in this study. This study was conducted to test and analyze the influence of emotional intelligence on audit quality at the Public Accounting Firm in Bandung. The data used in this study are primary data obtained from distributing questionnaires to 48 partners of the Public Accounting Firm as respondents who participated in filling out the questionnaire. Data analysis in this study used a structural equation model - PLS. The results showed that emotional intelligence has a significant effect on audit quality.
In fact there are stillproblems with poor government financial reporting. This is indicated by financial management problems due to weak internal control and non-compliance with laws and regulations. Thisissue become interesting to investigate because it is a thing that often happens in Indonesia. This study aims to examine the effect of internal control and organizational commitment to the quality of financial reporting. The population in this study is the accounting or finance staff in the company of Bandung and surrounding using a type of research that is explanatory research. The sampling technique in this research is non probability sampling with purposive sampling procedure, sample of this research is all staff accounting or finance in PT X and PT Gistex Textile Division. The data have been obtained will be processed using SPSS 20. This study uses a model of multiple linear regression analysis model to test the effect of internal control and organizational commitment to financial reporting quality. The results showed that internal control affects the quality of financial reporting, while organizational commitment has no effect on the quality of financial reporting.
ABSTRAKMerupakan sebuah fakta bahwa masih terdapat banyak masalah mengenai kualitas pelaporan keuangan pemerintah yang buruk. Hal ini diindikasikan oleh masalah-masalah yang ada pada manajemen keuangan yang disebabkan oleh lemahnya pengendalian internal dan ketidakpatuhan terhadap hukum dan peraturan yang berlaku. Masalah ini menjadi menarik untuk diteliti karena merupakan hal yang sering terjadi di Indonesia. Tujuan dari penelitian ini yaitu untuk menguji pengaruh dari pengendalian internal dan komitmen organisasi terhadap kualitas pelaporan keuangan. Populasi dalam penelitian ini adalah stafaccounting atau finance di perusahaan yang berada di wilayah Bandung dan sekitarnya dengan menggunakan jenis penelitian explanatory. Teknik pengambilan sampel pada penelitian ini menggunakan non probablity sampling dengan prosedur purposive sampling, sampel dari penelitian ini adalah
This research aims at determining the Accounting fraud that deliberated violation of the law which involved embezzlement, fraud, abuse of trust, etc by making inappropriate financial reports that can mislead decisionmakers and link to the undesirable financial frauds. This research was conducted by analyzing and testing the impact of the role of internal audit, the effectiveness of internal control, and unethical behaviour on accounting fraud at several stars hotels in Bandung. The research method used primary data derived from questionnaires and interviews. Furthermore, the data analysis techniques used were Structural Equation Modeling (SEM) and Partial Least Squares (PLS) to test and analyze data. According to the findings of this research, the role of internal audit and unethical behaviour did have an impact on accounting fraud, but the effectiveness of internal control did not.
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