SKRIPSI AKS
PENGARUH EMOTIONAL QUOTIENT, INDEPENDENSI AUDITOR, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada BPK Perwakilan Provinsi Jawa Tengah)
ABSTRAK
This research aims to find out whether emotional quotient, independence
and professionalism have a significant effect on audit quality. This research is a
quantitative research that uses a sample of all auditors in the offices of the Central
Java Representative Audit Agency. The population in this study were all auditors
of the Central Java Province Representative Financial Audit Agency (BPK).
The sampling technique uses a purposive sampling technique, namely by
using certain criteria. Based on the predetermined criteria, the minimum sample
size was calculated using the Slovin formula, which was obtained by 62
respondents. From the distribution of the questionnaire, the questionnaire data that
was returned and could be processed by researchers was 44 respondents.
This study uses a quantitative approach. The data used in this research is
primary data. This data was obtained by distributing questionnaires to auditors of
the Central Java Province Representative Financial Audit Agency. Data processing
and analysis techniques use the SPSS data processing application. The research
results show that emotional quotient, independence and professionalism have a
positive effect on audit quality.
Keywords: emotional quotient, independence, professionalism, audit quality.
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