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

Abstract

This study aimed to get empirical evidence rewards as the moderating influence of
due professional care, accountability, and emotional intelligence on audit quality.
The sample is all the auditors who work in KAP province of Bali. The sampling
method by using nonprobability sampling with saturated sample technique and the
total is 47 auditor. Data was collected by questionnaire with survey technique and
data analysis technique is Moderated Regression Analysis (MRA). The results of the
analysis 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 gets
higher and better with the supporteof reward.
Keywords: Audit quality, due professional care, accountability, emotional intelligence, reward