PENGARUH MORAL REASONING, SKEPTISME PROFESIONAL DAN KECERDASAN SPIRITUAL TERHADAP KUALITAS AUDIT DENGAN PENGALAMAN KERJA AUDITOR SEBAGAI VARIABEL MODERATING PADA INSPEKTORAT PROVINSI SULAWESI SELATAN
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh moral
reasoning, skeptisme profesional dan kecerdasan spiritual terhadap
kualitas audit dengan pengalaman kerja auditor sebagai variabel
moderating di Inspektorat Provinsi Sulawesi Selatan.
Penelitian ini menggunakan data primer yang didapatkan dari
metode pengumpulan data berupa kuesioner.. Metode analisis data
yang digunakan adalah analisis statistik deskriptif dan analisis
regresi.
Hasil penelitian menunjukkan bahwa moral reasoning
berpengaruh terhadap kualitas audit. Skeptisme profesional
berpengaruh terhadap kualitas audit. Kecerdasan spiritual
berpengaruh terhadap kualitas audit. Pengalaman kerja auditor
memoderasi pengaruh moral reasoning, skeptisme profesional dan
kecerdasan spiritual terhadap kualitas audit.
Kata Kunci : Moral Reasoning, Skeptisme Profesional, Kecerdasan
Spiritual, Kualitas audit, Pengalaman Kerja Auditor.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.