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PENGARUH SIKAP SKEPTISISME, KECERDASAN EMOSIONAL, DAN PENGUNGKAPAN KEY AUDIT MATTER’S TERHADAP KUALITAS AUDIT

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This study aims to examine the effect of skepticism, emotional intelligence and disclosure of key audit matter's on audit quality. The research sampling was carried out by convenience sampling. The sample in this study consisted of non big four auditors consisting of auditors from Public Accounting Firms (KAP) in South Sumatra and Jakarta, as well as auditors from big four KAP. The resulting sample size was 142 auditors. The data analysis technique used is Structural Equation Modeling (SEM) with the WarpPLS 8.0 application and using SPSS for additional analysis. The research results indicate that skepticism, emotional intelligence, and the disclosure of key audit matter's have a positive impact on audit quality. Keywords: skepticism, emotional intelligence, disclosure of key audit matter's, audit quality

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Detail Information

Series Title

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Call Number

T1591942024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xviii, 151 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

kecerdasan emosional
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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