INFLUENCE OF COMPETENCE, INDEPENDENCE, SPIRITUAL QUOTIENT, EMOTIONAL QUOTIENT, AND AUDIT TENURE ON AUDIT QUALITY

Ready Wicaksono(1), Mispiyanti Mispiyanti(2),
(1) Sekolah Tinggi Ilmu Ekonomi Balikpapan, Indonesia
(2) STIE Putra Bangsa Kebumen, Indonesia

Abstract


Audit quality is the probability of an assessment given by the auditor about the discovery of a violation in the client's accounting system and reports the violation. The purpose of this study is to obtain empirical evidence of competence, independence, spiritual quotient, emotional quotient, and audit tenure variables on audit quality. This research is quantitative. The population in this study is the Public Accountant Office in Yogyakarta with the sample selection method that is convenience sampling. The data is taken from respondents' responses to positive and negative statements contained in the questionnaire. Data processing and hypothesis testing techniques using SPSS version 22. The results of this study prove that competence, independence, spiritual quotient, emotional quotient, and audit tenure have a significant positive effect on audit quality. This shows that an auditor must have good personal quality, adequate knowledge, and special expertise in his field, not influenced by other parties, and is obliged to be honest not only to the management and owners of the company but also users of financial statements, have a spiritual and emotional good, and a deeper and more complete understanding of the company's operational activities, along with the increase in the number of years of the audit engagement with the company so that it has an impact on the quality of audits produced.


Keywords


quality audit, competence, independence, spiritual quotient, emotional quotient, audit tenure

Full Text:

PDF

References


Al-Thuneibat, A. A., Al Issa, R. T. I., & Baker, R. A. A. (2011). Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan. Managerial Auditing Journal, 26(4), 317–334. https://doi.org/10.1108/02686901111124648

Alim, M. N., Hapsari, T., & Purwanti, L. (2007). Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. Simposium Nasional Akuntansi X, 1–26. https://doi.org/10.35141/jraj.v1i2.60

Darayasa, I., & Wisadha, I. (2016). Etika Auditor Sebagai Pemoderasi Pengaruh Kompetensi Dan Independensi Pada Kualitas Audit Di Kota Denpasar. E-Jurnal Akuntansi, 15(1), 142–170.

Deangelo, L. E. (1981). Auditor size and audit fees. Journal of Accounting and Economics, 3(May), 183–199.http://dx.doi.org/10.1016/0165-4101(81)90002-1

Dewi, E. Y., & Dwirandra, A. A. N. B. (2018). Kompetensi dan Moral Reasoning Memoderasi Pengaruh Independensi pada Kualitas Audit di Kantor Akuntan Publik Provinsi Bali. E-Jurnal Akuntansi, 23, 240. https://doi.org/10.24843/eja.2018.v23.i01.p10

Drakulevski, L., & Veshoska, A. T. (2014). “ The Influence of Spiritual Intelligence on Ethical Behaviour in Macedonian Organization. Proceedings of the Business Systems Laboratory - 2nd International Symposium, 46–51.

Fauzan, M. F. A., & Setyorini, D. (2017). The Effect of Emotional Quotient, Spiritual Quotient , and Client Pressure on Audit Quality. Jurnal Profita, 7(2), 1–19.

Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (9th ed.). Semarang: Badan Penerbit -UNDIP.

Goleman, D. (2015). Emotional Intelligence : Kecerdasan emosional mengapa EI lebih penting daripada IQ. Jakarta: PT Gramedia Pustaka Utama.

Halim, A., Sutrisno, T., & Achsin, M. (2014). Effect of Competence and Auditor Independence on Audit Quality with Audit Time Budget and Professional Commitment as a Moderation Variable. International Journal of Business and Management Invention, 3(6), 64–74.

Hamid, A. (2013). Pengaruh Tenur KAP dan Ukuran KAP Terhadap Kualitas Audit. Jurnal Akuntansi, 1(1).

Hannani, S., Kamali, N., Amiri, F., & Hosseini, A. F. (2018). The relationship between Spiritual Intelligence and Moral Distress in Operating Room Students. Medical Ethics Journal, 11(42), 23–33.

Harsanti, P., & Whetyningtyas, A. (2014). Pengaruh Kompetensi, Independensi, Dan Profesional Auditor Terhadap Kualitas Audit. Jurnal Sosial Dan Budaya, 7(1), 16–37. https://doi.org/10.34204/jiafe.v2i1.534

Iryanie, L. D. (2017). the Effect of Competence, Independence and Workload on Audit Quality. Journal of Humnities and Social Studies, 1(1), 1–4. https://doi.org/10.30957/jares.v2i2.404

Jamaluddin, & Indriasari, R. (2011). Pengaruh Kecerdasan Intelektual , Kecerdasan Emosional , dan Kecerdasan Spiritual terhadap Etika Mahasiswa Akuntansi Fakultas Ekonomi Universitas Tadulako. Pamator, 4(1), 46–56.

Junaidi, Miharjo, S., & Hartadi, B. (2012). Does auditor tenure reduce audit quality? Gadjah Mada International Journal of Business, 14(3), 303–315. https://doi.org/10.22146/gamaijb.5478

Karnisa, D. A., & Chariri, A. (2015). Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Motivasi dan Etika Auditor sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik di Jakarta). Pengaruh Kompetensi Dan Independensi Terhadap Kualitas Audit Dengan Motivasi Dan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta), 4(2), 55–63.

Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit quality: Insights from the academic literature. Auditing, 32(SUPPL.1), 385–421. https://doi.org/10.2308/ajpt-50350

Kusuma, S. P., & Sukirman. (2017). The Effect of Emotional Intelligence and Auditor’s Experience on Audit Quality with Independence as A Moderating Variable. Accounting Analysis Journal, 6(3), 370–379. https://doi.org/10.15294/aaj.v6i3.18218

Laksmi, R. A., & Sujana, I. K. (2017). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi. E-Jurnal Akuntansi Udayana, 21(2), 1373–1399.

Nugrahanti, Y., & Darsono. (2014). Pengaruh Audit Tenure, Spesialisasi Kantor Akuntan Publik Dan Ukuran Perusahaan Terhadap Terhadap Kualitas Audit. Diponegoro Journal Of Accounting, 03(03), 1–9.

Octavia, E., & Widodo, N. R. (2015). The Effect of Competence and Independence Of Auditors on the Audit quality. Research Journal of Finance and Accounting Www.Iiste.Org ISSN, 6(3), 1–6. Retrieved from www.iiste.org

Oklivia, & Marlinah, A. (2014). Pengaruh Kompetensi, Independensi Dan Ukuran Auditee Terhadap Kualitas Audit. Jurnal Bisnis Dan Akuntansi, 16(2), 143–157. https://doi.org/10.18860/em.v5i2.2861

Pasaribu, S., Zahreni, D. S., & Hasnida. (2018). The Influence of Spiritual Quotient and Emotional Quotient to Internal Audit Judgment. International Research Journal of Advanced Engineering and Science, 3(2), 218–221.

Pramaswaradana, I. G. N. I., & Astika, I. B. P. (2017). Pengaruh Audit Tenure, Audit Fee, Rotasi Auditor, Spesialsiasi Auditor, Dan Umur Publikasi Pada Kualitas Audit I. Journal of Chemical Information and Modeling, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004

Pujaningrum, I. (2012). Analisis Faktor-Faktor yang Mempengaruhi Tingkat Penerimaan Auditor Atas Penyimpangan Perilaku Dalam Audit. Diponegoro Journal Of Accounting, 1(1), 870–884.

Rahmi, F., & Sovia, A. (2017). Dampak Sistem Pengendalian Internal, Prilaku Tidak Etis, Dan Moralitas Manajemen Terhadap Kecenderungan Kecurangan Akuntansi Pada Perusahaan Developer Di Pekanbaru. Jurnal

Al-Iqtishad, 13(1), 48. https://doi.org/10.24014/jiq.v13i1.4388

Rakatama, P., Tugiman, H., & Dillak, V. J. (2016). Influence of Competence and Ethics of Auditors on Audit Quality. E-Proceeding of Management, 3(3), 117–118.

Ramlah, S., Syah, A., & Dara, M. A. (2018). The effect of competence and independence to audit quality with auditor ethics as a Modernation variable. International Journal of Scientific and Technology Research, 7(9), 6–10.

Salehi, M., Fakhri Mahmoudi, M. R., & Daemi Gah, A. (2019). A meta-analysis approach for determinants of effective factors on audit quality: Evidence from emerging market. Journal of Accounting in Emerging

Economies, 9(2), 287–312. https://doi.org/10.1108/JAEE-03-2018-0025.

Siregar, S. V., Amarullah, F., Wibowo, A., & Anggraita, V. (2012). Audit tenure, auditor rotation, and audit quality: The case of Indonesia. Asian Journal of Business and Accounting, 5(1), 55–74.

Wardana, A. gede A. W., & Mimba, N. P. S. H. M. (2016). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Gender pada Sikap Etis Mahasiswa Magister Akuntansi Universitas Udayanan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5(10), 3501–3530.

Widhianningrum, P. (2017). The Influence of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Understanding Magnitude of Behavioral Accounting. Journal of Accounting and Business Education, 1(2), 191. https://doi.org/10.26675/jabe.v1i2.8488

Zohar, D., & Marshall, I. (2007). Kecerdasan Spiritual. Bandung: Mizan.




DOI: https://doi.org/10.33369/j.akuntansi.11.2.137-148

Article Metrics

 Abstract Views : 0 times
 PDF Downloaded : 0 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Ready Wicaksono, Mispiyanti Mispiyanti

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

JURNAL AKUNTANSI INDEXING BY :

     

 
 

Editorial Office :
Accounting Major, Economics and Business Faculty,
Universitas Bengkulu, Indonesia
WR.Supratman Street, No 38 A, Kandang Limun, Bengkulu
(0736) 21170 Fax (0736) 22105
email : ja.feb@unib.ac.id

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.