Pengaruh Antara Kecerdasan Emosional, Kompetensi Dan Independensi Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Pusat

Suryati, Laili and Lailatus, Syfa and Pribadi, Djiwa (2013) Pengaruh Antara Kecerdasan Emosional, Kompetensi Dan Independensi Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Pusat. Jurnal Ekonomi Teleskop, 13 (1). pp. 1-20. ISSN 1411-3643

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Abstract

This research aims to examine the influence of emotional intelligence, competency, and independence of audit quality. The research uses primary data. The population of this research is an auditor who work at Public Accounting Firm (KAP) in Central Jakarta. In this research respondents amounted to 70 people. Data taken from a questionnaire that distributed to respondent by using purposive sampling. The result of first hypothesis stated that emotional intelligence variable (X1), had positive effect and the effect significantly to the audit quality. The result of second hypothesis stated that competency variabel (X2), had positive effect and the effect significantly to the audit quality. The result of third hypothesis stated that independence variabel (X3), had positive effect and the effect significantly to the audit quality. The result of fourth hypothesis stated that emotional intelligence, competency, independence had the effect significanly simultaneously toward audit quality .The study only determines three variables that considered influencing to the audit quality. So, it can be explained that the influence as 60,1%, and the rests are influenced as 39,9% by other variables that do not examine in the study.

Item Type: Article
Subjects: H Social Sciences > HB Economic Theory
Depositing User: Laili Len Suryati
Date Deposited: 15 Feb 2021 13:39
Last Modified: 15 Feb 2021 13:39
URI: http://repository.stie-yai.ac.id/id/eprint/409

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