The Determinants of Audit Quality: Spiritual Intelligence, Emotional Intelligence, Independence, Competence and Audit Information Technology

DOI

10.2991/978-94-6463-758-8_41How to use a DOI?

Keywords

Audit Quality; Spiritual Intelligence; Emotional Intelligence; Independence; Audit Information Technology

Abstract

Audit attention to financial reports in both the government and private sectors. This learning is targeted at testing each variable that has been chosen as the theme and topic of the learning that will be carried out. This learning uses quantitative techniques using Structural Equation Modeling (SEM) media with a variance basis, and data obtained through an online questionnaire distributed to auditors of BPK Representative of South Sulawesi Province. The total sample was 140 participants based on purposive sampling. The results of each independent variable have a significant effect on audit quality. The use of digital auditing is a fact that can play a major role improving the efficiency and effectiveness of the audit process, while auditor competence and independence are key factors in maintaining the objectivity and accuracy of audit reports. Auditors’ spiritual and emotional intelligence is also proven to help in making ethical decisions and maintaining professionalism during the audit process. This study contributes to expanding the deepening of aspects that impact audit quality and suggests the importance of increasing the use of technology and training auditors in spiritual, emotional, and technical aspects to ensure optimal audit quality.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Harun Alrasyid
AU  - Gagaring Pagalung
AU  - T. Grace Pontoh
PY  - 2025
DA  - 2025/07/30
TI  - The Determinants of Audit Quality: Spiritual Intelligence, Emotional Intelligence, Independence, Competence and Audit Information Technology
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 490
EP  - 503
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_41
DO  - 10.2991/978-94-6463-758-8_41
ID  - Alrasyid2025
ER  -