The The Effect of Professional Skepticism and Auditing Independency on Audit Performance with Emotional Quotient as Moderating Variable at PT. Bina Usaha Mandiri Sejahtera Medan

Abstract

Audit performance is the result of work achieved by internal auditor in carrying out his duties and responsibilities to be able to realize the goals, vision and mission of the company. This study was conducted to determine the empirical effect of Professional Skepticism and Audit Independence on Audit Performance with  Emotional Quotient as a moderating variable. Total of population in this research are 54 internal auditor at PT. Bina Usaha Mandiri Sejahtera Medan. The sampling method used in this research is saturated sampling technique, and the number of samples obtained are 54 internal auditor. Analysis of data method used is Moderated Regression Analisys (MRA) using IBM SPSS Statistics application. The coefficient of determination obtained by using the value of Adjusted R Square was 0.752. This indicated that 75.2% of the variation of Audit Performance variables can be explained by variations in variables Professional Skepticism and Audit Independence. Simultaneous testing with a value of 81,323 shows that Professional Skepticism and Audit Independence have a positive and significant effect on Audit Performance. Based on the result, Professional Skepticism and Audit Independence have a positive significant effect on Audit Performance at PT. Bina Usaha Mandiri Sejahtera Medan. Meanwhile, Emotional Quotient is not able to moderate the relationship between Professional Skepticism on Audit Performance at PT. Bina Usaha Mandiri Sejahtera Medan and Emotional Quotient is not able to moderate the relationship between Audit Independence on Audit Performance at PT. Bina Usaha Mandiri Sejahtera Medan. Which means Emotional Quotient is a predictor variable that can be used as an intervening variable for future researchers.