PENGARUH KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERATING (Studi persepsi Auditor pada Badan Pengawasan Keuangan dan Pembangunan Provinsi Jawa Tengah)
Abstract: The aim of this
research is to analyze perception study the effect of auditor competence to
audit quality with spiritual intelligence as moderating variabel. As we know,
in this era of globalization, the demands of society towards a quality auditor
has increased over time. Therefore, in goverment organization, auditor of
public sector has responsibility to determine that public resources has been
use efficiently, effectively, economically and legally to create good
governance and clean goverment. So that, auditor must consider to his/her competence
to do audit process to produce a quality audit.
The population in this research are all the internal auditors that worked
at goverment organization. Sample of this research are internal auditors that
worked at Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Jawa
Tengah. The analysis data used is SPSS program. Sampling method used is
coviniece sampling. The Data used in this research is the primary data, that is
done using the method of survey with questionnaire. Processing method used is
moderating regression analysis.
Based on the result of this research, the conclusion are: (1) auditor
competence positively affect to audit quality and (2) spiritual intelligence
doesn’t affect the relation between auditor competence and audit quality.
Penulis: Kurnia Ariati K,
Rahardja Rahardja
Kode Jurnal: jpakuntansidd141010
