PENGARUH TIME BUDGET PRESSURE, KOMPETENSI, INDEPENDENSI, DAN INTEGRITAS TERHADAP KUALIAS AUDIT DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK KOTA PEKANBARU DAN PADANG)

Abstract

This research was conducted with the aim to know the influence of Time Budget
Pressure, Competence, Independence, and Integrity to Quality Audit. Then to find
out whether Emotional Intelligence can moderate the relationship between Time
Budget Pressure, Competence, Independence, and Integrity to Quality Audit. This
research was conducted at Public Accountant Office of Pekanbaru and Padang with
45 samples. The method of data collection is to use the questionnaire list. While the
method of data analysis using multiple analysis and Moderated Regression Analysis
(MRA) using tools SPSS version 21. The results showed that Time Budget
Pressure, Competence, and Independence have a significant effect on audit quality.
Integrity has no significant effect on audit quality. Then Emotional Intelligence can
strengthen the relationship between Competence, Independence, and Integrity with
Quality Audit. But Emotional Intelligence can not strengthen the relationship of Time
Budget Pressure with Quality Audit.