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The Role of Spiritual Intelligence in Moderating the Relationship between Auditor competency on Audit Quality

Journal: THE INTERNATIONAL JOURNAL OF BUSINESS MANAGEMENT AND TECHNOLOGY (Vol.4, No. 6)

Publication Date:

Authors : ;

Page : 09-175

Keywords : audit quality; auditor competence; spiritual intelligence;

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Abstract

Audit quality is a complex and difficult concept to understand, so there are often errors in determining its nature and quality. This study aims to examine the effect of auditor competence on audit quality. In addition, this study also examines the role of spiritual intelligence in moderating the relationship between auditor competence and audit quality. The research sample used in this study were 36 auditors of the State Audit Board of the Republic of Indonesia, Representatives of Maluku Province. The analytical tool used in this research is Partial Least Square. The results showed that the competence of auditors had a positive and significant effect on audit quality. The results of this study also prove that the relationship between auditor competence and audit quality will be stronger if moderated by spiritual intelligence

Last modified: 2023-01-31 16:32:05