ANALISIS KOMITMEN PROFESI AUDITOR, ETIKA AUDITOR, DAN KECERDASAN EMOSIONAL AUDITOR TERHADAP KUALITAS AUDIT

Abstract

Abstract: This research aims to know the influence of auditor ethics, auditor profession commitment and emotional intelligence toward audit quality for government auditor in Moluccas. To achieve this objective, data was collected using a questionnaire distributed to the internal government auditor at the district and municipal inspectorate in Moluccas. The result of the analysis using multiple linear regression shows that partially or simultaneously, independent variable (auditor ethics, commitment to profession and emotional intelligence) significantly influence the dependent variable (audit quality) of the Government Internal Auditor in Moluccas.

Keywords: audit quality, auditor ethics, commitment to the profession, emotional intelligence.