DOES DUE PROFESSIONAL CARE, ACCOUNTABILITY, AND EMOTIONAL INTELLIGENCE EFFECTS ON AUDIT QUALITY?

Abstract

This study aims to test empirically that reward moderates the effect of due professional care, accountability, and emotional intelligence on audit quality.  The sample used was all auditors who worked at the Public Accounting Firm (Kantor Akuntan Publik) in Bali Province using nonprobability sampling method with saturated sample technique with a sample size of 47 auditors. Data collection was carried out using a survey method of questionnaire technique and data analysis technique, namely multiple linear regression analysis test. The results of the analysis show that rewards strengthen the influence of due professional care, accountability, and emotional intelligence on audit quality. This shows that due professional care, accountability, and emotional intelligence of an auditor further affect audit quality.