Pengaruh Due Professional Care, Akuntabilitas, dan Kecerdasan Emosional Pada Kualitas Audit dengan Reward Sebagai Pemoderasi

Putu Kemala Vidyantari (Universitas Udayana)
I Dewa Gede Dharma Suputra (Fakultas Ekonomi dan Bisnis, Universitas Udayana)

E-JURNAL AKUNTANSI
Vol 22 No 3 (2018)

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