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

  • Susanto Susanto Master of Accounting, Postgraduate Universitas Prima Indonesia
  • Yusuf Ronny Edward Master of Accounting, Postgraduate Universitas Prima Indonesia
  • Wilsa Road Betterment Sitepu Master of Accounting, Postgraduate Universitas Prima Indonesia
  • Rasinta Ria Ginting Master of Accounting, Postgraduate Universitas Prima Indonesia
DOI: https://doi.org/10.47814/ijssrr.v5i10.532
Keywords: Professional Skepticism; Audit Independence; Audit Performance; Emotional Quotient

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.

Published
2022-10-03
How to Cite
Susanto, S., Ronny Edward, Y., Sitepu, W. R. B., & Ginting, R. R. (2022). 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. International Journal of Social Science Research and Review, 5(10), 80-92. https://doi.org/10.47814/ijssrr.v5i10.532
Issue
Vol 5 No 10 (2022): IJSSRR VOL 5 NO 10 2022 OCTOBER
Section
Main Articles

Copyright (c) 2022 Susanto Susanto, Yusuf Ronny Edward, Wilsa Road Betterment Sitepu, Rasinta Ria Ginting

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Authors retain copyright of their published work and grant the International Journal of Social Science Research and Review (IJSSRR) the right of first publication.

Articles published in IJSSRR are distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, distribution, and reproduction in any medium, provided that the original work is properly cited.

Authors are permitted to share, archive, and distribute the published version of their work, provided that proper acknowledgement of the original publication in IJSSRR is given.