Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)

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The Influence of Due Professional Care, Professional Skepticism, and Role Overload on Audit Quality with Emotional Intelligence as a Moderation Variable

Authors
Radiatul1, *, Amiruddin1, Nadhirah1
1Department of Accounting, Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: radiatul.mutmainah@gmail.com
Corresponding Author
Radiatul
Available Online 22 May 2024.
DOI
10.2991/978-94-6463-400-6_78How to use a DOI?
Keywords
due professional care; professional skepticism; role overload emotional intelligence; audit quality
Abstract

This research aims to test and analyze the influence of due professional care, professional skepticism, and role overload on audit quality with emotional intelligence as a moderating variable. The research was conducted at the Selayar Islands Regency Inspectorate with a sample size of 44 employees. This research uses primary data and the data collection technique used is by distributing questionnaires combined with survey methods. The data analysis technique used is multiple linear regression and moderated regression analysis (MRA). The research results show that due professional care and professional skepticism have a positive effect on audit quality, role overload has a negative effect on audit quality, emotional intelligence strengthens the effect of due professional care, professional skepticism and role overload on audit quality. This shows that the extent to which the role of professional precision, professional skepticism, role overload and emotional intelligence can influence audit quality.

Copyright
© 2024 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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Volume Title
Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
22 May 2024
ISBN
10.2991/978-94-6463-400-6_78
ISSN
2352-5428
DOI
10.2991/978-94-6463-400-6_78How to use a DOI?
Copyright
© 2024 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.

Cite this article

risenwbib
TY  - CONF
AU  - Radiatul
AU  - Amiruddin
AU  - Nadhirah
PY  - 2024
DA  - 2024/05/22
TI  - The Influence of Due Professional Care, Professional Skepticism, and Role Overload on Audit Quality with Emotional Intelligence as a Moderation Variable
BT  - Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
PB  - Atlantis Press
SP  - 1021
EP  - 1039
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-400-6_78
DO  - 10.2991/978-94-6463-400-6_78
ID  - 2024
ER  -