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Effect of Auditor Competence, Independence, Emotional Quotient, Spiritual Quotient and Tenure on Audit Quality: A Study on Auditor Office in the Indonesian Provinces of Riau and Riau Islands

Journal: International Journal of Scientific Engineering and Science (Vol.4, No. 4)

Publication Date:

Authors : ;

Page : 30-35

Keywords : Audit tenure; audit quality; competence; emotional quotient; independence; spiritual quotient.;

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Abstract

This research is aimed to examine the effect of auditor competence, independence, emotional quotient, spiritual quotient, and tenure on audit quality. Samples are 45 auditors from audit offices in province of Riau and Riau Island. Analysis method uses multiple regression. Results show that competence, independence, emotional quotient, spiritual quotient, and audit tenure have effect on audit quality. Higher competence auditor has higher knowledge to perform better audit works. Higher independence auditor has higher willingness to report any misstatement. Higher emotional quotient auditor has higher emotional control to perform better audit works. Higher spiritual quotient auditor has wiser decision to perform better audit works. Lower tenure auditor improves objectivity to find and report any misstatement. Implication for audit offices in Riau and Riau Islands is that they have to increases their auditor's competence, independence, emotional quotient, spiritual quotient as well as limit the engagement period for a client in order to increases audit quality.

Last modified: 2020-06-10 21:17:56