THE INFLUENCE OF AUDITOR OBJECTIVITY, TIME BUDGET PRESSURE AND EMOTIONAL INTELLIGENCE TOWARD AUDIT QUALITY

Abstract

The current research is trying to find out the factors that can affect the quality of the audit result. Because of the many audit scandals occurred that resulted in reduced public confidence in the public accounting profession. The technique of determining the sample using purposive sampling method and acquired 169 samples from the external auditor in Indonesia. This research contains four variables which are one dependent variable and three independent variables. The method used in this research is quantitative primary research methods. Structural Equation Model the Partial Least Squares (SEM-PLS) with WarpPLS 3.0 are used to analyze the hypothesis in this research. The result shows that objectivity and emotional intelligence have a significant effect on audit quality. While time budget pressure has no significant effect on the dependent variable.