PENGARUH SIKAP SKEPTISISME, KECERDASAN EMOSIONAL, DAN PENGUNGKAPAN KEY AUDIT MATTER’S TERHADAP KUALITAS AUDIT

SUPRIYATNO, GREGORIUS WISNU and Novriansa, Agil (2024) PENGARUH SIKAP SKEPTISISME, KECERDASAN EMOSIONAL, DAN PENGUNGKAPAN KEY AUDIT MATTER’S TERHADAP KUALITAS AUDIT. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of skepticism, emotional intelligence and disclosure of key audit matter's on audit quality. The research sampling was carried out by convenience sampling. The sample in this study consisted of non big four auditors consisting of auditors from Public Accounting Firms (KAP) in South Sumatra and Jakarta, as well as auditors from big four KAP. The resulting sample size was 142 auditors. The data analysis technique used is Structural Equation Modeling (SEM) with the WarpPLS 8.0 application and using SPSS for additional analysis. The research results indicate that skepticism, emotional intelligence, and the disclosure of key audit matter's have a positive impact on audit quality. Keywords: skepticism, emotional intelligence, disclosure of key audit matter's, audit quality

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	sikap skeptisme, kecerdasan emosional, pengungkapan key audit matter's, kualitas audit
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Gregorius Wisnu Supriyatno
Date Deposited:	12 Nov 2024 08:35
Last Modified:	12 Nov 2024 08:35
URI:	http://repository.unsri.ac.id/id/eprint/159194

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