Ida Bagus Surya Dharma
Universitas Brawijaya

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Pengaruh Independensi, Akuntabilitas, Profesionalisme, Dan Kecerdasan Spiritual Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Bali Ida Bagus Surya Dharma; Mirna Amirya
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Auditors in carrying out their duties, they required to produce good audit quality. Good audit quality can be produced if an auditor is able to show the factors that influence it. This study aims to examine the effect of auditor independence, auditor accountability, auditor professionalism, and auditor spiritual intelligence on audit quality. The population used in this study were external auditors who worked at public accounting firms in the Bali area, totaling 55 respondents. The data were taken by distributing questionnaires and this study used SPSS apps version 28 to analyze the data. The test results show that auditor independence, auditor accountability, auditor professionalism, and auditor spiritual intelligence affect audit quality.