PENGARUH SPESIALISASI AUDITOR, EMOTIONAL QUOTIENT DAN SIFAT MACHIAVELLIAN TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Pekanbaru dan Padang)

Abstract

The purpose of this study was to empirically examine the effect of auditor specialization, emotional quotient, and machiavellian characteristics on audit quality. The study population was auditors at the Public Accounting Firm of Riau and West Sumatra. The sample of this research is the auditors in the Public Accounting Firm (KAP) Pekanbaru City and Padang City. The sampling technique used was incidental sampling method. The data used are primary data collected through a questionnaire using a Likert scale. The data analysis tools used were descriptive statistics and multiple linear regression. Data analysis was performed with the help of SPSS (Statistic Package for Social Science) software. The results of this study indicate that auditor specialization affects audit quality with a significance level of 0.000 <α 0.05, emotional quotient affects audit quality with a significance level of 0.014 <α 0.05, and machiavellian characteristics affect audit quality with a significance level of 0.019 <α 0.05.

Keywords: Spesialisasi Auditor, Emotional Quotient, Sifat Machiavellian, Audit Quality