PENGARUH INDEPENDENSI, KECERDASAN SPRITUAL DAN ETHICAL SENSITIVITY TERHADAP KUALITAS AUDIT PEMERINTAH DENGAN INTEGRITAS AUDITOR SEBAGAI VARIABEL MODERASI
Abstrak
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh independensi, kecerdasan spiritual, dan ethical sensitivity terhadap kualitas audit, dan bagaimana pengaruh independensi, kecerdasan spiritual, dan ethical sensitivity terhadap kualitas audit yang dimoderasi oleh integritas auditor di Inspektorat Provinsi Sulawesi Selatan. Hasil penelitian menujukkan bahwa kecerdasan spiritual dan ethical sensitivity berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan independensi berpengaruh positif namun tidak signifikan terhadap kualitas audit. Integritas auditor mampu menguatkan pengaruh kecerdasan spiritual dan ethical sensitivity terhadap kualitas audit, namun melemahkan pengaruh independensi terhadap kualitas audit. Diharapkan penelitian selanjutnya bisa memperluas objek penelitian dan menggunakan pendekatan campuran agar hasilnya lebih baik.
Kata Kunci: Auditor, Independensi, Integritas, Kecerdasan Spiritual, Sensitivitas Etis
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