PENGARUH INDEPENDENSI, KECERDASAN SPRITUAL DAN ETHICAL SENSITIVITY   TERHADAP KUALITAS AUDIT PEMERINTAH DENGAN INTEGRITAS AUDITOR SEBAGAI VARIABEL MODERASI

Farid Fajrin

doi:10.24252/jiap.v8i2.34233

PENGARUH INDEPENDENSI, KECERDASAN SPRITUAL DAN ETHICAL SENSITIVITY TERHADAP KUALITAS AUDIT PEMERINTAH DENGAN INTEGRITAS AUDITOR SEBAGAI VARIABEL MODERASI

Authors

Farid Fajrin UIN Alauddin Makassar

DOI:

https://doi.org/10.24252/jiap.v8i2.34233

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.

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Published

2022-12-27

Issue

Vol. 8 No. 2 (2022)

Section

Vol 8, No 2

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