PENGARUH INDEPENDENSI, KECERDASAN SPRITUAL DAN ETHICAL SENSITIVITY TERHADAP KUALITAS AUDIT PEMERINTAH DENGAN INTEGRITAS AUDITOR SEBAGAI VARIABEL MODERASI
Abstract
This study aims to determine how the influence of independence, spiritual intelligence, and ethical sensitivity on audit quality, and how the influence of independence, spiritual intelligence, and ethical sensitivity on audit quality moderated by auditor integrity at the Inspectorate of South Sulawesi Province. The results showed that spiritual intelligence and ethical sensitivity had a positive and significant effect on audit quality, while independence had a positive but not significant effect on audit quality. Auditor integrity is able to strengthen the influence of spiritual intelligence and ethical sensitivity on audit quality but weakens the influence of independence on audit quality. Further research can use broader research object and applying mix method for better result.
Keywords: Auditor, Ethical Sensitivity, Independency, Integrity, Spiritual Quetiont.
Copyright (c) 2022 Farid Fajrin
This work is licensed under a Creative Commons Attribution 4.0 International License.
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.
