PENGARUH SKEPTITISME, KECERDASAN EMOSIONAL DAN LOCUS OF CONTROL TERHADAP KUALITAS AUDIT

Rastina Rastina, Hasiah Hasiah, Muhammad Arsyad

Abstract


This study aims to describe the effect of skepticism, emotional intelligence and locus of control on audit quality.
Measurement and operationalization of variables is carried out by referring to previous research. Operationalization of
variables is the influence of skepticism on audit quality, the influence of emotional intelligence on audit quality, and the
influence of locus of control on audit quality, qualitative questions will be submitted to the auditor of the Public
Accountant Office. The population of this study is the auditor who works in the Public Accountant Office in Makassar.
The sample is an auditor who works and lives in Makassar taken randomly. The results of the study will be analyzed
descriptively based on respondents' answers. Likert scale is used to provide an overview of the extent of the influence of
skepticism, emotional intelligence and locus of control on audit quality.

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