The Effect of Auditor's Emotional Intelligence, Competence, and Independence on Audit Quality
Abstract
Keywords
Full Text:
PDFReferences
Alfraih, M. M. (2016). The role of audit quality in firm valuation: Evidence from an emerging capital market with a joint audit requirement. International Journal of Law and Management, 58(5), 575-598. Doi: 10.1108/IJLMA-09-2015-0049.
Arens, A. A., Best, P., Shailer, G., & Fiedler, B. (2011). Auditing, assurance services and ethics in Australia: An integrated approach [8th ed]. Australia: Pearson.
Bollen, K. A., & Long, J. S. (1993). Testing structural equation models. California: SAGE.
Boyatzis, R. E. (2008). Competencies in the 21st century. Journal of Management Development, 27(1), 5 – 12. Doi: 10.1108/02621710810840730.
Cohen, S. B., & Wheelwright, S. (2004). The empathy quotient: An investigation of adults with Asperger syndrome or high functioning autism, and normal sex differences. Journal of Autism and Developmental Disorders, 34(2), 75-163. Doi:10.1023/b:jadd.0000022607.19833.00.
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting & Economics, 3(3), 183-199. Doi: 10.1016/0165-4101(81)90002-1.
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics. 58(2–3), 327–338. Doi: 10.1016/j.jacceco.2014.09.002.
Dickins, D., Johnson-Snyder, A. J., & Reisch, J. T. (2018). Selecting an auditor for Bradco using indicators of audit quality. Journal of Accounting Education, 45, 32-44. Doi: 10.1016/j.jaccedu.2018.07.001.
Fauzan, M. F.A. (2017). Pengaruh kecerdasan emosional, kecerdasan spiritual, dan tekanan klien terhadap kualitas audit. Jurnal Profita, 7(2), 1-19.
Goleman, D, (2007). Social intelligence. New York: Arrow Publisher.
Griffith, J. M., & King, D.W. (1986). New direction in library and information science education. New York: Knowledge Industry Publications.
Hair, J., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. (2014). Partial least squares structural equation modelling (PLS-SEM): An emerging tool for business research. European Business Review, 26(2), 106-121. Doi: 10.1108/EBR-10-2013-0128
Imansari, P. F., Halim, A., & Wulandari, R. (2016). Pengaruh kompetensi, independensi, pengalaman dan etika auditor terhadap kualitas audit. Jurnal Riset Mahasiswa Akuntansi, 4(1), 1-9.
Irmawan, Y., Hudaib, M., & Haniffa, R. (2013). Exploring the perceptions of auditor independence in Indonesia. Journal of Islamic Accounting and Business Research, 4(2), 173-202. Doi: 10.1108/JIABR-09-2012-0061.
Khan, A., Masrek, M. N., & Nadzar, F. M. (2015). Analysis of competencies, job satisfaction and organizational commitment as indicators of job performance: A conceptual framework. Education for Information, 31(3), 125–141. Doi: 10.3233/EFI-150954.
Kompas.com (2017). ICW: Sejak 2005, ada 6 kasus suap libatkan 23 pejabat BPK. Retrieved from https://nasional.kompas.com/read/2017/05/27/14054551/icw.sejak.2005.ada.6.kasus.suap.libatkan.23.pejabat.bpk.
Kusumawati, A., & Syamsuddin, S. (2018). The effect of auditor quality to professional skepticsm and its relationship to audit quality. International Journal of Law and Management, 60(4), 998-1008. Doi: 10.1108/IJLMA-03-2017-0062.
Liputan6.com. (2018). KPK jebloskan eks GM jasa marga ke lapas Sukamiskin. Retrieved from https://www.liputan6.com/news/read/3377708/kpk-jebloskan-eks-gm-jasa-marga-ke-lapas-sukamiskin.
Makkar, S., & Basu, S. (2017). The impact of emotional intelligence on workplace behavior: A study of bank employees. Global Business Review, 20(2), 458-478. Doi: 10.1177/0972150917713903.
Mardijuwono, A.W., & Subianto, C. (2018). Independence, professionalism, professional skepticism, The relation toward the resulted audit quality. Asian Journal of Accounting Research, 3(1), 61-71. Doi: 10.1108/AJAR-06-2018-0009
Mohammad, D. M., & Habib, M. H. (2013). Auditor independence, audit quality, and the mandatory auditor rotation in Egypt. Education, Business, and Society: Contemporary Middle Eastern, 6(2), 116-144. Doi: 10.1108/EBS-07-2012-0035.
Mulyadi .(2006). Auditing buku 1. Jakarta: Salemba Empat.
Novarini, N. N. A., & Bhegawati, D. A. S. (2020). Auditor quality in the Bali provincial representative financial audit board in Denpasar. Advance in Global Economics and Business Journal, 1(2), 24-34.
Rahmina, L.Y., & Agoes, S. (2014). Influence of auditor independence, audit tenure, and audit fee on audit quality of members of capital market accountant forum in Indonesia. Procedia - Social and Behavioral Sciences, 164, 324–331. Doi: 10.1016/j.sbspro.2014.11.083.
Rahayu, S. K., & Suhayati, E. (2010). Auditing: Konsep dasar dan pedoman pemeriksaan akuntan publik. Yogyakarta: Graha Ilmu.
Rai, I. G. A. (2008). Audit kinerja pada sektor publik. Jakarta: Salemba Empat.
Ramadhan, G. P., Sukarmanto, E., & Maemunah, M. (2018). Pengaruh kecerdasan emosional, kecerdasan spiritual dan integritas terhadap kualitas audit (Studi kasus pada kantor akuntan public di kota Bandung). Prosiding Akuntansi, 4(2), 897-902. Doi: 10.29313/.v0i0.13723.
Salehi, M., & Mohammadi, N. (2017). The relationship between emotional intelligence, thinking style, and the quality of investors' decisions using the log-linear. Qualitative Research in Financial Markets, 9(4), 325-336.
Sarwoko, I., & Agoes, S. (2014). An empirical analysis of auditor’s industry specialization, auditor’s independence and audit procedures on audit quality: Evidence from Indonesia. Procedia - Social and Behavioral Sciences, 164, 271 – 281. Doi: 10.1016/j.sbspro.2014.11.077.
Tepalagul, N., & Lin, L. (2014). Auditor independence and audit quality: A literature review. Journal of Accounting, Auditing and Finance, 30(1), 101-121. Doi: 10.1177/0148558X14544505
Tjun, L. T., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh kompetensi dan independensi auditor terhadap kualitas audit. Jurnal Akuntansi, 4(1), 33-56.
Vandenberg, R. J., & Lance, C. E. (1992). Examining the causal order of job satisfaction and organizational commitment. Journal of Management, 18(1), 153-167.
Wong, C. S., & Law, K. (2002). The effect of leader and follower emotional intelligence on performance and attitude: An exploratory study. The Leadership Quarterly, 13(3), 243-274. Doi: 10.1016/S1048-9843(02)00099-1.
Zarefar, A., Andreas., & Zarefar, A. (2016). The influence of ethics, experience and competency toward the quality of auditing with professional auditor skepticism as a moderating variable. Procedia - Social and Behavioral Sciences, 219, 828 – 832. Doi: 10.1016/j.sbspro.2016.05.074.
DOI: https://doi.org/10.32535/ijabim.v6i2.1147
Refbacks
- There are currently no refbacks.
Copyright (c) 2021 Sherly Pinatik
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Published by:
AIBPM Publisher
Editorial Office:
JL. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
Phone: +62 341 366222
Email: journal.ijabim@gmail.com
Website: http://ejournal.aibpmjournals.com/index.php/IJABIM
Supported by: Association of International Business & Professional Management
If you are interested to get the journal subscription you can contact us at admin@aibpm.org.
ISSN 2614-7432 (Print)
ISSN 2621-2862 (Online)
DOI: Prefix 10.32535 by CrossREF
International Journal of Applied Business and International Management (IJABIM) INDEXED:
In Process
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.