The Effect Discussion of Review Audit and Emotional Intelligence to Auditor Performance


Authors : Arifin, Gagaring Pagalung, Mediaty, Arifuddin.

Volume/Issue : Volume 3 - 2018, Issue 8 - August

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://goo.gl/syT5y7

Thomson Reuters ResearcherID : https://goo.gl/3bkzwv

This study aims to analyze the influence of discussions of audit review and emotional intelligence on the performance of auditors. This research was conducted in Gorontalo Province which includes the Financial and Development Supervisory Board, Provincial Inspectorat, City Inspectorat and Regency Gorontalo. Sampling technique with purposive sampling method with a total sample of 120 respondents. The unit of analysis used individual. The main data collection through the spreading of the questionnaire with t technique of data analysis used is SEM with Smart PLS software .The result of the research shows that discussion of audit work papers has a significant effect on auditor performance, emotional intelligence has a significant effect on auditor performance. While the coefficient of determination (R 2) shows all the variables used in this study accounted for 52.3% of the variable auditor performance, while 47, 7% is explained by other variables that are not observed in this study.

Keywords : discussion review paperwork audit, emotional intelligence, auditor performance.

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