JBES
Vol. 3 No. 2 (2022): Journal of Business Education and Social

The Influence of Competence, Emotional Quotient, and Religiosity on Audit Quality

Andi Fauziah Aliyya Ramadhana (Universitas Trisakti)
Hasnawati Hasnawati (Universitas Trisakti)



Article Info

Publish Date
07 Oct 2022

Abstract

The probability that the auditor will assess the presence of an infraction in the client's accounting system and then report that infraction is what we mean when we talk about audit quality. This study aims to analyze the influence of competence, emotional quotient, and religiosity on audit quality. This research is quantitative with convenience sampling. Data was collected using a questionnaire and distributed to respondents using a google form. There were 100 respondents, and 100 of them could be evaluated. The data were processed using SPSS Version 27 for reliability and validity tests and hypotheses using SmartPLS 3.0. The result of this study is that competence and emotional quotient has a significantly positive effect on audit quality. This shows that the auditor should have emotional intelligence, comprehend his or her place in society, and have adequate knowledge in his field to produce better audit quality. Otherwise, the religiosity of an auditor does not influence audit quality. Finally, this study contributes to a better understanding of the influence of competence, emotional quotient, and religiosity on audit quality from auditors in Jakarta.

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Journal Info

Abbrev

JBS

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences Other

Description

JBES adalah Journal yang kami dedikasikan sebagai media Publikasi Karya Imiah Dosen, Mahasiswa dan Akademisi serta Praktisi bidang Ilmu Pendidikan Ekonomi, dan ...