Pengaruh Kompetensi, Independensi, Emotional Quotient dan Audit Tenure terhadap Kualitas Audit (Studi Empiris pada Auditor di Kantor Akuntan Publik Riau dan Kepulauan Riau)
Abstract
This study aims to test and empirically prove the effect of competence, independence, emotional quotient, and audit tenure on audit quality. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The method of analysis in this research is multiple linear regression analysis. The results showed that (1) Competence has a positive effect on Audit Quality (2) Independence has a positive effect on Audit Quality (3) Emotional Quotient has a positive effect on audit quality (4) Audit Tenure has a negative effect on Audit Quality.
References
Alam, Darsyaf dan Suryanawa, I Ketut. 2017. Pengaruh Kompetensi, Independensi, Akuntabilitas, dan Due Profesional Care Pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana Vol.21.3
Fauzan, Muhammad Fadjar Arif. 2017. Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Tekanan Klien terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Yogyakarta). 2 Jurnal Profita Edisi 7
Jusup, Al Haryono. 2014. Auditing: Pengauditan. Yogyakarta: Universitas Gadjah Mada
Mulyadi. 2002. Auditing. Jilid 2 Edisi ke-6. Jakarta: Salemba Empat
Shintya, Agneus, Muhammad Nuryanto, Ayu Aulia Oktaviani. 2016. Pengaruh Kompetensi, Independensi, dan Tekanan Anggaran Waktu terhadap Kualitas Audit
Panjaitan, Clinton Marshal. 2014. Pengaruh Tenure, Ukuran KAP dan Spesialisasi Auditor terhadap Kualitas Audit. Journal of Accounting, Volume 3 No. 3
https://finance.detik.com/moneter/d-4237228/ojk-beri-sanksi-ke-akuntan-publik-yang-terlibat-kasus-snp-finance
Copyright (c) 2019 Jurnal Kajian Akuntansi dan Auditing
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Please find the rights and licenses in Jurnal Kajian Akuntansi dan Auditing (JKAA). By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1. License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User/Public Rights
JKAA's spirit is to disseminate articles published are as free as possible. Under the Creative Commons Attribution-NonCommercial 4.0 International License, JKAA permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and JKAA on distributing works in the journal and other media of publications. Unless otherwise stated, the authors are public entities as soon as their articles got published.
4. Copyrights Holder
With the receipt of the article by Editorial Board of the Jurnal Kajian Akutansi dan Auditing (JKAA) and it was decided to be published, then the copyright regarding the article will be diverted to Jurnal Kajian Akutansi dan Auditing (JKAA).
Jurnal Kajian Akutansi dan Auditing (JKAA) hold the copyright regarding all the published articles and has the right to multiply and distribute the article under
