E-JURNAL AKUNTANSI
Vol 32 No 2 (2022)

Self Efficacy dan Pengalaman Auditor Terhadap Kualitas Audit yang Dimoderasi oleh Kecerdasan Emosional

Dewi Ayu Nita Kharisma (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
I Ketut Budiartha (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
26 Feb 2022

Abstract

This study aims to examine the effect of self-efficacy and auditor experience on audit quality moderated by emotional intelligence. This research was conducted at Public Accounting Firms in the Provinces of Bali and Java using primary data obtained from questionnaires. The population in this study amounted to 269, the method of determining the sample using the purposive sampling method with 117 auditors as respondents, consisting of 63 auditors at the Bali Province Public Accounting Firm, 19 auditors in East Java, 10 auditors in Central Java, and 25 auditors in West Java. The data analysis technique used is the moderated regression analysis (MRA) interaction test of moderating variables. The results of the analysis show that self-efficacy has a positive effect on audit quality, auditor experience has a positive effect on audit quality, emotional intelligence strengthens the effect of self-efficacy on audit quality, emotional intelligence strengthens the effect of auditor experience on audit quality.perience on audit quality. Keywords: Self Efficacy; Auditor Experience; Emotional Intelligence; Audit Quality.

Copyrights © 2022






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...