Abstract
This study aims to analyze the effect of auditor's work experience, integrity and competence of auditors on audit quality at the Office of the Financial and Development Supervisory Agency Representative for South Sulawesi Province. With emotional intelligence as a moderating variable. This study uses moderated regression analysis (MRA) using the SPSS Version 28 application. The results of the analysis show that the variables that have a direct effect on audit quality and fulfill significant assumptions are: Auditor work experience and auditor integrity. while auditor competence has no significant effect on audit quality. Auditor work experience with a p value of 0.032 > 0.05, meaning that the higher the auditor's work experience (X1), the better the audit quality (Y) produced. Auditor integrity with p value 0.001 < 0.05, it means that the higher the auditor integrity (X2), the higher the audit quality (Y). auditor competence with p value 0.746 <0.05, meaning that auditor competence (X3) has no significant effect on audit quality (Y). The results of the moderating regression analysis for the effect of emotional intelligence (Z) in moderating the relationship between auditor's work experience (X1) on audit quality (Y) showed a probability value of 0.016 < 0.050. The value indicates that emotional intelligence has a positive and significant effect in moderating the relationship between auditor work experience and audit quality. The results of the regression analysis for the effect of emotional intelligence (Z) in moderating the relationship between auditor integrity (X2) and audit quality (Y) show a probability value of 0.010 < 0.050. This value indicates that emotional intelligence has a positive and significant effect in moderating the relationship between auditor integrity and audit quality. The results of the regression analysis for the effect of emotional intelligence (Z) in moderating the relationship between auditor competence (X3) on audit quality showed a probability value of 0.010 <0.050. The value indicates that emotional intelligence has a significant effect in moderating the relationship between auditor competence and audit quality.
Highlights
Based on Presidential Regulation Number 192 of 2014, BPKP has the task of carrying out government affairs in the field of state/regional financial supervision and national development
This study aims to analyze the effect of auditor's work experience, integrity and competence of auditors on audit quality at the Office of the Financial and Development Supervisory Agency Representative for South Sulawesi Province
These results indicate that the audit quality variable is influenced by the auditor's work experience (X1), auditor integrity (X2), and auditor competence (X3) of 73.60%
Summary
Based on Presidential Regulation Number 192 of 2014, BPKP has the task of carrying out government affairs in the field of state/regional financial supervision and national development. In carrying out these tasks, BPKP carries out two main functions, namely first, the function of directing and coordinating internal supervision. The implementation of these two functions emphasizes effectiveness and efficiency as the basis for achieving goals through an internal process of risk-based monitoring activities, Journal homepage: https://bajangjournal.com/index.php/IJSS.
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