PENGARUH PROFESIONALISME KERJA, KECERDASAN EMOSIONAL DAN KOMPETENSI AUDITOR, TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI SULAWESI BARAT
Abstract
This study aims to determine the effect of work professionalism, emotional intelligence and auditor competence on audit quality at the Inspectorate of West Sulawesi Province. This research approach is through a quantitative descriptive approach that takes samples from the population and uses a questionnaire as a main data collection tool. The research population was all employees at the Inspectorate of West Sulawesi Province as many as 74 people and the sampling technique used purposive sampling technique so that the total sample was 52 people.
The results of the study show that: 1) Work professionalism has a positive and significant effect on audit quality in the inspectorate of West Sulawesi Province. 2) Emotional intelligence has no effect and is not significant on audit quality at the inspectorate of West Sulawesi Province. 3) Auditor competence has a positive and significant effect on audit quality at the West Sulawesi Province inspectorate and 4) Work professionalism, emotional intelligence and auditor competence simultaneously have a positive and significant effect on audit quality at the West Sulawesi Province inspectorate.
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