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

Harun Alrasyid (), Gagaring Pagalung and T. Grace Pontoh
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Harun Alrasyid: Hasanuddin University, Students of the Accounting Master Programme, Faculty of Economics and Business
Gagaring Pagalung: Hasanuddin University, Department of Accounting, Faculty of Economics and Business
T. Grace Pontoh: Hasanuddin University, Department of Accounting, Faculty of Economics and Business

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 490-503 from Springer

Abstract: 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.

Keywords: Audit Quality; Spiritual Intelligence; Emotional Intelligence; Independence; Audit Information Technology (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-758-8_41

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