Examining the Impact of Intellectual, Emotional, and Spiritual Intelligence on Audit Quality: A Case Study of Client Pressures in a Public Accounting Firm in Bandar Lampung
Keywords:
Intellectual Quotient, Spiritual Quotient, Emotional Quotient, Client Pressure, Audit QualityAbstract
This study investigates the influence of Intellectual Quotient, Spiritual Quotient, Emotional Quotient, and Client Pressure on Audit Quality through an empirical examination of public accountants in Lampung. Employing a causal-comparative research design, the study adopts an ex post facto approach and utilizes a non-probability sampling method to select 35 respondents from two public accounting firms in Lampung. Primary data in the form of questionnaires are collected and analyzed using simple and multiple linear regression techniques. The findings reveal significant positive effects of Intellectual Quotient, Spiritual Quotient, Emotional Quotient, and Client Pressure on Audit Quality. Specifically, Intellectual Quotient, Spiritual Quotient, and Emotional Quotient demonstrate significant positive effects on Audit Quality, as evidenced by T count values exceeding the critical T table value (3.904 > 2.042 for Intellectual Quotient, 2.708 > 2.042 for Spiritual Quotient, and 3.410 > 2.042 for Emotional Quotient) with corresponding significant values of 0.000, 0.011, and 0.002 respectively. Similarly, Client Pressure exhibits a significant positive effect on Audit Quality, supported by a T count value exceeding the critical T table value (5.058 > 2.042) with a significant value of 0.000. Furthermore, the collective influence of Intellectual Quotient, Spiritual Quotient, Emotional Quotient, and Client Pressure on Audit Quality is significant, as indicated by an Adjusted R2 value of 0.486 and an F count value surpassing the critical F table value (9.028 > 2.68) with a significant value of 0.000.
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