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 :

Scribd :

Thomson Reuters ResearcherID :

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.


Paper Submission Last Date
31 - May - 2022

Paper Review Notification
In 1-2 Days

Paper Publishing
In 2-3 Days

Never miss an update from Papermashup

Get notified about the latest tutorials and downloads.

Subscribe by Email

Get alerts directly into your inbox after each post and stay updated.

Subscribe by RSS

Add our RSS to your feedreader to get regular updates from us.