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Putu Kemala Vidyantari
Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Due Professional Care, Akuntabilitas, dan Kecerdasan Emosional Pada Kualitas Audit dengan Reward Sebagai Pemoderasi Putu Kemala Vidyantari; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 22 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i03.p28

Abstract

This study aimed to get empirical evidence rewards as the moderating influence ofdue professional care, accountability, and emotional intelligence on audit quality.The sample is all the auditors who work in KAP province of Bali. The samplingmethod by using nonprobability sampling with saturated sample technique and thetotal is 47 auditor. Data was collected by questionnaire with survey technique anddata analysis technique is Moderated Regression Analysis (MRA). The results of theanalysis show that rewards strengthen the influence of due care professional,accountability, and emotional intelligence on audit quality. Ifdue care professional,accountability, and emotional intelligence increases then audit quality level getshigher and better with the supporteof reward.Keywords: Audit quality, due professional care, accountability, emotional intelligence, reward
Co-Authors I Dewa Gede Dharma Suputra