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.
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