PENGARUH EMOTIONAL QUOTIENT, SPIRITUAL QUOTIENT, FEE AUDIT, PENGALAMAN AUDITOR, DAN SISTEM PENGENDALIAN MUTU TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (SURVEI PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG)

Authors

  • Adi Kusumo Fakultas Ekonomi dan Bisnis, Universitas Bina Darma
  • Fitriasuri Fakultas Ekonomi dan Bisnis, Universitas Bina Darma

Keywords:

EQ, SQ, Audit Fee, Auditor Experience, SPM, Auditor Ethics

Abstract

The purpose of this study was to determine the effect of emotional intelligence (EQ), spiritual intelligence (SQ), audit fees, auditor experience, and quality control system (SPM) on audit quality and to determine whether auditor ethics can moderate the relationship between EQ, SQ, and fees. audits, experience of auditors and SPM. This research was conducted at the Public Accounting Firm (KAP) in Palembang City. The samples in this study, amounting to 6 KAP from 10 KAP. This research uses quantitative descriptive analysis method. The data source used is primary data. The data collection technique used was a questionnaire. Hypothesis testing used is multiple linear regression analysis method. The results of this research indicate that partially EQ, SQ, audit fees, auditor experience and SPM affect audit quality. Simultaneously, only the experience of auditors which has no effect on audit quality and auditor ethics can moderate the relationship between EQ, SQ, audit fees, auditor experience and SPM.

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Published

2021-03-23

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Section

Articles