The Effect Of Competency, Independence, Ethics Auditor And Professionalism To The Audit Quality And Emotional Intelligence As A Variable Of Moderation

Abstract

This study aims to determine the competence, independence, ethics of auditors and professionalism on audit quality and emotional intelligence as a moderation variable. (1) To obtain empirical evidence and analyze about the influence of competence, independence, auditor ethics, professionalism simultaneously on audit quality. (2) To obtain empirical evidence and analyze about the influence of competence, independence, auditor ethics, partially on audit quality. (3) To obtain empirical evidence and analyze the effect of emotional intelligence on the relationship between competence, independence, auditor ethics, professionalism on audit quality. This study uses moderate regression analysis method using SPSS Windows 22. The results in this study indicate that Competence has no effect on audit quality, Independence has an effect on audit quality, Auditor Ethics does not affect audit quality and Professionalism does not affect audit quality, Emotional Intelligence Relationship between Competence, Independence, Auditor Ethics and Professionalism to Quality audit. An independent auditor will provide a tangible assessment of the financial statements, without any burden to any party, so the resulting judgment will reflect the actual conditions of the client being examined.
 
 Keywords: Auditor Ethics, Professionalism, Emotional Intelligence, Audit Quality

Determining the Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency (Bawaslu) of Indonesia

“…Another study that supports these results is the research which states that research on audit quality will be better if you consider the use of quality measures derived from the mental attitude of the auditor (Widiastuty & Febrianto, 2010). Another studies that are in line with the result of this study are: the research which state that independence has no effect on audit quality (Angel RG & Parlindungan, 2016;Efendy, 2010;Febriyanti, 2014;Kumalasari et al, 2020;Meidawati & Assidiqi, 2019;Tjun et al, 2012). However, this study is not in line with research which state that independence has an effect on audit quality (Achmad, 2012;Alim et al, 2007;Haeridistia & Agustin, 2019;Kartika & Pramuka, 2019;Lamba et al, 2020;Mardijuwono & Subianto, 2018;Marwa et al, 2019;Mispiyanti & Wicaksono, 2021;Pritama et al, 2018;Puspitasari et al, 2019;Wiratama & Budiartha, 2015;Yazid & Wiyantoro, 2018).…”

“…The results in this study are in line with research which state that competence has an influence on audit quality (Akib & La, 2021;Alim et al, 2007;Ardini, 2010;Iryani, 2017;Kartika & Pramuka, 2019;Meidawati & Assidiqi, 2019;Mispiyanti & Wicaksono, 2021;Muslim et al, 2020;Sari & Susanto, 2018;Tjun et al, 2012). However, it is different from the results which states that Auditor's competence has no effect on audit quality whether it directly or indirectly (Kumalasari et al, 2020;Kusumawati & Syamsuddin, 2018).…”

“…Previous study provides empirical evidence that due professional care is the most influential factor on audit quality (Achmad, 2012;Harris & Duellman, 2021). Another study concluded that audit failure in related party transaction fraud cases was caused by a lack of skepticism and due professional care auditors (Achmad, 2012;Kumalasari et al, 2020). Careful and thorough professional skills of auditors show professional judgment (professional judgment) carried out by the auditor during the examination (Achmad, 2012).…”

Does The Characteristic Of The Supervisory Board Affect Audit Quality?

“…If the auditor applies professional ethics properly, the auditor can always provide the correct opinion on the financial statements issued by the company in order to produce a better audit quality. But, and Kumalasari et al (2020) find that auditor ethics does not affect audit quality. Kuntari et.…”