AKURASI: Jurnal Riset Akuntansi dan Keuangan
Vol 4 No 1 (2022)

Emotional quotient, healthy lifestyle dan integritas terhadap kualitas audit

Swarmilah Hariani (Universitas Mercu Buana, Jakarta, Indonesia)
Roy Budiharjo (Universitas Mercu Buana, Jakarta, Indonesia)
Donant Alananto Iskandar (Institut Teknologi dan Bisnis Kalbis, Jakarta, Indonesia)



Article Info

Publish Date
24 May 2022

Abstract

This study aims to find out the Implications of Emotional Quotient, Healthy Lifestyle and Integrity on Audit Quality at BPK RI Jakarta. The population in this study are auditors who work at the Supreme Audit Agency of the Republic of Indonesia. The sampling technique in this research is random sampling, the sample is 78 respondents in AKN VI BPK RI. This research uses survey method. The results of this study are Emotional Quotient and Healthy Lifestyle have a significant impact on audit quality, while Integrity has no positive and significant impact on Audit Quality. Auditors apply ethical rules well or have high Emotional Quotient, and also Auditors who have complex tasks must always maintain their fitness so that it is necessary to apply a healthy lifestyle so that they are always primed in carrying out their audit assignments, the audit quality will tend to increase. Auditor integrity is an academic quality that will foster trust and will subsequently lead to compliance with the decisions made. In this study, the auditor's behavior is in favor of anyone and there is an interest or tactics in the audit procedure while in the field inspection process. The auditor is the spearhead of the implementation of the audit task that should be able to increase the knowledge already possessed so that the application of knowledge can be maximized in practice.

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Journal Info

Abbrev

AKURASI

Publisher

Subject

Economics, Econometrics & Finance

Description

AKURASI: Jurnal Riset Akuntansi dan Keuangan edisi Perdana (Vol 1, No 1, Mei - Agustus 2019) diterbitkan oleh Lembaga Pengembangan Manajemen dan Publikasi Imperium. AKURASI menggunakan metode peer-review dan online first, dimana artikel yang sudah dinyatakan diterima oleh tim editorial akan langsung ...