INFLUENCE OF INDEPENDENCE, COMPETENCE AND INTELLIGENCE EMOTIONAL ON THE QUALITY OF AUDIT IN THE OFFICE PUBLIC ACCOUNTANT IN MEDAN CITY
Abstract
This study aims to determine and analyze the effect of independence on audit quality; knowing and analyzing the influence of Competence on audit quality; knowing and analyzing the effect of Emotional Intelligence on audit quality and knowing and analyzing the effect of Independence, Competence and Emotional Intelligence on audit quality. Measurement of the influence of Independence, Competence and Emotional Intelligence on audit quality at the Public Accounting Firm in Medan City using a questionnaire instrument. Data was collected using a survey method with a questionnaire. All auditors of the Medan City Public Accounting Firm are the population in this study. The data obtained by distributing the questionnaires were processed first using saturated sampling.Moderated Regression Analysis.
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Agusti, Restu and Nastia Putri Pertiwi. (2013). "The influence of competence, Independence, and Professionalism of Auditors on Audit Quality”. Journal of EconomicsVolume 21, Number 3 September 2013.
Arens, Alvin A. (2004). “Auditing and Service Verification Approach Integrated".Dejacarta Team Subtitle. Jakarta: PT. Index. Bustami,
Afif. (2013). “Influence of Independence, Accountability and Auditor Professionalism on Audit Quality (Empirical Study at a Public Accounting Firm in DKI Jakarta)”.Thesis. Jakarta: Faculty of Economics and Business, State Islamic University.
Christine Eka R S. (2016). “The Influence of Competence, Independence, Accountability, Due Professional Care, Objectivity and Integrity of Audit Quality with Auditor Ethics as Moderating Variable (Empirical Study on Auditor Kap in Medan City)”.Thesis. Faculty of Economics and Business, University of North Sumatra.
DeAngelo, LE (1981). "Auditor Size and Auditor Quality".Journal of Accounting and Economics, Dec, Vol.3, No.3:183-199.
Dewi, Citra Ajeng (2016). “The influence of work experience, independence, and Competence on audit quality with auditor ethics as a moderating variable in the Empirical Study of the Internal Auditor of the Yogyakarta Special Region.Accounting Thesis,Faculty of Economics, Yogyakarta State University.
Edisah, Son of Nainggolan (2016). “Effect of Accountability, Objectivity on audit quality with auditor ethics as a moderating variable in the case study at a public accounting firm in the city of Medan.Accounting Thesis,Faculty of Economics and Business, University of Muhammadiyah North Sumatra.
Judge Arif, Amilia Yunizar Esfandari. (2015). “Influence of Intelligence Intellectual, Emotional Intelligence, Auditor Experience, And Due Professional Care Towards Audit Quality (Empirical Study On Auditors Of Public Accounting Firms In West Jakarta And South Jakarta)”. Journal of Accounting and FinanceVolume 4, Number 1 April 2015. Harjanti,
Ragianda. (2017). "InfluenceSpiritual Quotient, Emotional Quotient and Adversity Quotienton Audit Quality (Public Accounting Firm In Jakarta)”.Thesis. Faculty of Economics, Syarif Hidayatullah State Islamic University, Jakarta.
Ikhsan Arfan, et al. (2014) “Business Research Methodology for Accounting Dan Management". Bandung: Cita Librarian Media.
Lauw Tjun Tjun, et al. (2012). “The Effect of Auditor Competence and Independence Against Audit Quality”.Accounting journalVolume 4, Number 1 May 2012.
Mulyadi (2002),"Auditing".Edition 6, Book 1, Jakarta: Salemba Empat Publishers M.
Nizarul Alim, Trisni Hapsari, Liliek Purwanti (2007). "The Influence of Competence and Independence on audit quality with auditor ethics as a moderating variable at a Public Accounting Firm in East Java".X National Accounting Symposium,Faculty of Economics, Unhas Makassar. 26 – 28 July 2007.
Muh Fadjar Arif Fauzan. (2016). “Effect of Emotional Intelligence, Intelligence Spirituality, and Client Pressure on Audit Quality (Empirical Study at a Public Accounting Firm in Yogyakarta)”.Thesis. Faculty of Economics, Yogyakarta State University.
Putu, P. Dyan Yaniartha S (2013). “The Influence of Competence, Independence, and Time Budget Pressure on Audit Quality”.E-Journal of Accounting Udayana University 4.1 (2013): 92- 109.
Financial Professional Development Center (2018). "Accountant Firm Freezing Case Public".http://pppk.kemenkeu.go.id/ .Accessed December 12, 2018
King Faisal Harahap. (2018). “The Influence of Auditor Competence and Independence, On the Quality of Audits at the Representative Office of the Financial and Development Supervisory Agency of North Sumatra Province”.Thesis. Faculty of Islamic Business Economics, State Islamic University of North Sumatra.
Randal, Arens et al (2011), “JAssurance Audit and Assurance Integrated Approach (Indonesian adaptation).Book 1, Jakarta: Salemba four.
Siti Nur Mawar Indah. (2010). “The Influence of Auditor Competence and Independence Against Audit Quality (Empirical Study on Auditor Kap in Semarang)”. Thesis. Faculty of Economics, Diponegoro University, Semarang
Surbakti, Rizal. (2011). "auditing”(Accounting Examination in Indonesia by).Medan: Medan State University.
Widisudharta. "Research methods".https://widisudharta.weebly.com/method-research-thesis.html. Accessed December 20, 2018
Zahendra (2017). "The Result of the Public Accountant Investigation is Wrong."
http://www.mdn.biz.id/n/278096/ .Retrieved 12 December 2018
Published
2022-07-21
How to Cite
MEDINA, Cynthia; SARI, Maya.
INFLUENCE OF INDEPENDENCE, COMPETENCE AND INTELLIGENCE EMOTIONAL ON THE QUALITY OF AUDIT IN THE OFFICE PUBLIC ACCOUNTANT IN MEDAN CITY.
Proceedings Of The International Seminar, [S.l.], v. 1, n. 1, p. 201-211, july 2022.
Available at: <https://jurnal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/4253>. Date accessed: 05 nov. 2024.
Section
Articles
