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The Effect of Emotional Intelligence and Auditorâs Experience on Audit Quality with Independence as A Moderating Variable Kusuma, Satria Panji; Sukirman, Sukirman
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18218

Penelitian ini bertujuan untuk menguji peran independensi dalam memoderasi pengaruh kecerdasan emosional dan pengalaman auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik Provinsi Jawa Tengah dan Daerah Istimewa Yogyakarta yang terdaftar di Otoritas Jasa Keuangan. Anggota populasi sebanyak 24 KAP dengan jumlah auditor sebanyak 348. Pengumpulan data menggunakan metode kuesioner. Teknik pengambilan sampel adalah convenience sampling yang menghasilkan sampel sebanyak 80 auditor. Metode analisis data menggunakan analisis deskriptif, analisis regresi berganda, dan uji nilai selisih mutlak dengan alat uji SPSS versi 21. Temuan penelitian menunjukan bahwa kecerdasan emosional berpengaruh positif signifikan terhadap kualitas audit. Pengalaman auditor berpengaruh positif signifikan terhadap kualitas audit. Independensi mampu memoderasi pengaruh kecerdasan emosional dan pengalaman auditor terhadap kualitas audit. Simpulan penelitian ini yaitu auditor yang memiliki tingkat kecerdasan emosional dan pengalaman yang baik akan mempermudah proses pengauditan, yang akan menghasilkan kualitas audit yang baik pula. Ditambah dengan independensi yang baik akan memperkuat pengaruh kecerdasan emosional dan pengalaman yang dimiliki auditor terhadap kualitas audit yang dihasilkan. This study aims to examine the role of independence in moderating the influence of emotional intelligence and auditor experience on audit quality. The population in this study are all auditors who work at the Public Accounting Firm of Central Java Province and the Special Region of Yogyakarta registered in the Financial Services Authority. Members of the population were as many as 24 Public Accounting Firm with a total of 348 auditors. Data collection used questionnaire method. The sampling technique is a convenience sampling that produces a sample of 80 auditors. Methods of data analysis using descriptive analysis, multiple regression analysis, and test the value of absolute difference with SPSS test tool version 21. Research findings show that emotional intelligence significantly positive effect on audit quality. The experience of auditors has a significant positive effect on audit quality. Independence is able to moderate the influence of emotional intelligence and auditor experience on audit quality. The conclusion of this study is that auditors who have a level of good emotional intelligence and good experience will ease the auditing process, which will result in good audit quality as well. Good independence will strengthen the influence of emotional intelligence and experience of the auditor on audit quality.

The Effect Of Competency, Independence, Ethics Auditor And Professionalism To The Audit Quality And Emotional Intelligence As A Variable Of Moderation Yeni Kumalasari; Muhaimin Dimyati; Ratih Rachmawati
ABM : International Journal of Administration, Business and Management Vol 1 No 1 (2019)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v1i1.383

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

The Effect of Emotional Intelligence and Auditorâ€™s Experience on Audit Quality with Independence as A Moderating Variable Kusuma, Satria Panji; Sukirman, Sukirman
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18218

Penelitian ini bertujuan untuk menguji peran independensi dalam memoderasi pengaruh kecerdasan emosional dan pengalaman auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik Provinsi Jawa Tengah dan Daerah Istimewa Yogyakarta yang terdaftar di Otoritas Jasa Keuangan. Anggota populasi sebanyak 24 KAP dengan jumlah auditor sebanyak 348. Pengumpulan data menggunakan metode kuesioner. Teknik pengambilan sampel adalah convenience sampling yang menghasilkan sampel sebanyak 80 auditor. Metode analisis data menggunakan analisis deskriptif, analisis regresi berganda, dan uji nilai selisih mutlak dengan alat uji SPSS versi 21. Temuan penelitian menunjukan bahwa kecerdasan emosional berpengaruh positif signifikan terhadap kualitas audit. Pengalaman auditor berpengaruh positif signifikan terhadap kualitas audit. Independensi mampu memoderasi pengaruh kecerdasan emosional dan pengalaman auditor terhadap kualitas audit. Simpulan penelitian ini yaitu auditor yang memiliki tingkat kecerdasan emosional dan pengalaman yang baik akan mempermudah proses pengauditan, yang akan menghasilkan kualitas audit yang baik pula. Ditambah dengan independensi yang baik akan memperkuat pengaruh kecerdasan emosional dan pengalaman yang dimiliki auditor terhadap kualitas audit yang dihasilkan. This study aims to examine the role of independence in moderating the influence of emotional intelligence and auditor experience on audit quality. The population in this study are all auditors who work at the Public Accounting Firm of Central Java Province and the Special Region of Yogyakarta registered in the Financial Services Authority. Members of the population were as many as 24 Public Accounting Firm with a total of 348 auditors. Data collection used questionnaire method. The sampling technique is a convenience sampling that produces a sample of 80 auditors. Methods of data analysis using descriptive analysis, multiple regression analysis, and test the value of absolute difference with SPSS test tool version 21. Research findings show that emotional intelligence significantly positive effect on audit quality. The experience of auditors has a significant positive effect on audit quality. Independence is able to moderate the influence of emotional intelligence and auditor experience on audit quality. The conclusion of this study is that auditors who have a level of good emotional intelligence and good experience will ease the auditing process, which will result in good audit quality as well. Good independence will strengthen the influence of emotional intelligence and experience of the auditor on audit quality.

THE EFFECT OF WORK EXPERIENCE, INTEGRITY, AND COMPETENCE OF AUDITORS ON AUDIT QUALITY WITH EMOTIONAL INTELLIGENCE AS A MODERATING VARIABLE (Case Study on BPKP South Sulawesi Province) Andi Hardianti; Alimuddin; Syamsuddin
International Journal of Social Science Vol. 1 No. 5: February 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v1i5.1325

This study aims to analyze the effect of auditor's work experience, integrity and competence of auditors on audit quality at the Office of the Financial and Development Supervisory Agency Representative for South Sulawesi Province. With emotional intelligence as a moderating variable. This study uses moderated regression analysis (MRA) using the SPSS Version 28 application. The results of the analysis show that the variables that have a direct effect on audit quality and fulfill significant assumptions are: Auditor work experience and auditor integrity. while auditor competence has no significant effect on audit quality. Auditor work experience with a p value of 0.032 > 0.05, meaning that the higher the auditor's work experience (X1), the better the audit quality (Y) produced. Auditor integrity with p value 0.001 < 0.05, it means that the higher the auditor integrity (X2), the higher the audit quality (Y). auditor competence with p value 0.746 <0.05, meaning that auditor competence (X3) has no significant effect on audit quality (Y). The results of the moderating regression analysis for the effect of emotional intelligence (Z) in moderating the relationship between auditor's work experience (X1) on audit quality (Y) showed a probability value of 0.016 < 0.050. The value indicates that emotional intelligence has a positive and significant effect in moderating the relationship between auditor work experience and audit quality. The results of the regression analysis for the effect of emotional intelligence (Z) in moderating the relationship between auditor integrity (X2) and audit quality (Y) show a probability value of 0.010 < 0.050. This value indicates that emotional intelligence has a positive and significant effect in moderating the relationship between auditor integrity and audit quality. The results of the regression analysis for the effect of emotional intelligence (Z) in moderating the relationship between auditor competence (X3) on audit quality showed a probability value of 0.010 <0.050. The value indicates that emotional intelligence has a significant effect in moderating the relationship between auditor competence and audit quality.

Effect of Competency and Emotional Intelligence on Audit Quality Satriadi Sukri; S. Salju; Suardi M. Anwar; S. Sapar
Quantitative Economics and Management Studies Vol. 3 No. 3 (2022)
Publisher : PT Mattawang Mediatama Solution

The purpose of this study was to describe and analyze the effect of competence and emotional intelligence on audit quality at the North Luwu Regency Inspectorate. Data analysis used variant-based SEM (VB SEM) with the help of Smart PLS software version 3.3. The results of the study indicate that competence has an effect on audit quality by 0.935 units with a t count value of 16,582 > t table = 1.90. or the P Value of 0.000 < 0.05. Emotional intelligence has no effect on audit quality of 0.055 units with a value of t count = 0.847 < t table = 1.900 or a P Value of 0.397 > 0.05. The joint influence of competence and emotional intelligence on audit quality is 96.3% while 3.7% is influenced by other variables not examined in this study.

The Effect of Emotional Intelligence on Audit Quality Andre Kalpin Saragih; Rapina Rapina
International Journal of Entrepreneurship, Business and Creative Economy Vol. 2 No. 2 (2022): July
Publisher : Research Synergy Foundation

Background - The implementation of Community Activity Restrictions or PPKM is one of the efforts to prevent the spread of the Coronavirus. This makes independent auditors have to be able to complete their duties even though they are working from home. Objectives - This study has the objective to examine and test whether or not there is an influence of the independent variable (emotional intelligence) on the dependent or dependent variable (audit quality). Design/Methodology - This study uses primary data by distributing questionnaires using the snowball sampling method. The populations of this study are auditors who work in public accounting firms in Jakarta and Bandung, while the sample in this study is 44 auditors in public accounting firms in Jakarta and Bandung. Hypothesis testing using simple linear analysis with SPSS Version 26. Findings - This study found that emotional intelligence has an effect on audit quality; namely, when emotional intelligence increases, audit quality also increases. The emotional intelligence of the auditor is able to influence the quality of the audit seen by the auditors who work in public accounting firms. Research Limitations - Furthermore, one of the problems in this study is the limited time in distributing questionnaires; the researchers only took samples in the cities of Jakarta and Bandung. Originality/Value - This research was conducted to convey information as well as input for the development of knowledge in the field of auditing in Indonesia, especially in improving audit quality, and to provide empirical evidence on the effect of emotional intelligence on audit quality.

The Effect Of Competency, Independence, Ethics Auditor And Professionalism To The Audit Quality And Emotional Intelligence As A Variable Of Moderation Yeni Kumalasari; Muhaimin Dimyati; Ratih Rachmawati
ABM : International Journal of Administration, Business and Management Vol 1 No 1 (2019)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v1i1.383

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

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