THE INFLUENCE OF INDEPENDENCE, COMPETENCE AND LOYALTY ON AUDITOR PERFORMANCE WITH EMOTIONAL INTELLIGENCE AS A MODERATION VARIABLE

Abstract

Background: This research is motivated by the importance of auditor performance, where auditor performance can measure audit quality. In fact, there are still high losses and problems. There is an increase in fraud cases that occur among the government in 2018-2022. Where in 2018 there were 454 cases with 1,087 suspects and an increase in 2022 of 579 cases with 1,369 suspects. Therefore, the importance of the role of auditors in the implementation of government supervision, so that auditor performance is needed to realize a better, cleaner and KKN-free government.

Purpose: This study aims to examine the effect of independence, competence and loyalty on auditor performance with emotional intelligence as a moderation variable.

Methodology:  Through a quantitative descriptive approach with Lisrel-SEM analysis, data was collected collected from CPC auditors to analyze the relationship of such factors and the extent to which emotional intelligence moderates their influence.

Results: The results of this study show that independence, competence and loyalty have a positive and significant effect on auditor performance. Emotional intelligence is able to moderate independence, competence and loyalty to auditor performance.