Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-05-109-83
DOI: https://dx.doi.org/10.15863/TAS.2022.05.109.83
Language: English
Citation: Julita, & Luthfi Iznillah, M. (2022). Auditor Independence Determinants: Spiritual Intelligence as Moderation. ISJ Theoretical & Applied Science, 05 (109), 851-869. Soi: http://s-o-i.org/1.1/TAS-05-109-83 Doi: https://dx.doi.org/10.15863/TAS.2022.05.109.83 |
Pages: 851-869
Published: 30.05.2022
Abstract: This research is an empirical study that a imstotest the determinant of independenc eof auditor and prove whether spiritual intelligence is a moderator of the influence of personaldisturbance, external disturbance, organizational disturbance, professional ethics, auditorcompetence on auditor independence. This research was conducted in every district or city inspectorate in the province of Riau. The data used are primary data with a questionnaire asan instrument. The sample of this study used a purposive sampling method, but only 198(82.5%) respondents filled out the questionnaire completely and could be processed. Thestatistical test tool used in this study is SEM with the Smartpls program (ver. 3.3.3). Based onthe analysis and testing of five independent variables and one moderating variable together,the dependent variable R2 is 41.6%, essentially measuring the ability of a model to explain variations inthedependent variable. Analysis and testing of the partial t-test hypothesis, it can be concluded that (1) the variables of personal disturbance, external disturbance, organizational disturbance, professional ethics, auditor competence, and spiritual intelligence have a significant effect on auditor independence. (2) variables of external disturbance and professional ethics have asignificant effect on auditor independence with spiritual intelligence as a moderating variable. (3)the variables of personal disturbance,organizationaldisturbance, and auditor competence have no significant effect on auditor independence withspiritual intelligence as a moderating variable. The results of this study are expected tocontribute to mental development and independent character of internal auditors, especially in every inspectoratein the province of Riau.
Key words: Determinants of Independence, Auditor Independence, Spiritual Intelligence.
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