Audit quality is a crucial element in ensuring the reliability of financial statements and supporting the creation of good governance. This study aims to analyze the effect of independence and professional skepticism on audit quality, and examine the role of emotional intelligence as a moderating variable in the relationship. The background of this research is based on various cases of audit failures that have occurred both at home and abroad, which highlight the weak implementation of auditors' professional attitudes. This research uses a quantitative approach with a survey method. Data were obtained through distributing questionnaires to 72 auditors who work in public accounting firms (KAP) in Indonesia. Data processing and analysis were carried out with the help of SPSS (Statistical Package for the Social Sciences) version 22 software, using multiple linear regression analysis techniques and Moderated Regression Analysis (MRA) to test the direct effect and moderating role of emotional intelligence. Independence has a positive and significant effect on audit quality, but this effect is not significantly moderated by emotional intelligence, professional skepticism has a significant positive effect on audit quality, and emotional intelligence significantly moderates this relationship. Auditors with high levels of professional skepticism and good emotional intelligence are able to produce higher audit quality.
Aziz et al. (Tue,) studied this question.
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