PENGARUH INDEPENDENSI, SKEPTISISME, DAN KECERDASAN EMOSIONAL TERHADAP KUALITAS AUDIT

Abstract

This research aimed to examine the effect independency, skepticism, and emotional intelligent audit quality. The financial statement was the final result of an activity of recording company’s financial information of an accounting periods which were used to describe the company’s performance. In International Accounting Standards Board (IASB) a good financial statement was able to give economic advantage to the company and it was reliable for decision maker consideration. Public accountant profession took a role to give certainty in increasing the quality and credibility of the financial information. This research used quantitative method. The sample collection technique used convenience sampling at Public Accountant Office which were listed on Indonesia Public Accountant Institute Directory (IAIP) 2014 period. Based on the research taken, there were 42 respondent as samples. The analysis method used multiple linear regressions analysis with the application instrument SPSS (Statistical Product and Service solutions) 23. The research result showed that independency, skepticism, and emotional intelligent gave significant and positive effect on audit quality. It meant that the higher level of the independency, skepticism, and emotional intelligent were able to increase a good audit quality. Moreover, the independent variable simultaneously gave significant effect on the dependent variable with the significance level was 0.000.
Keywords: Independency, skepticism, emotional intelligent, audit quality.