Record Detail

Pembimbing: Ahmad Adri -- The purpose of this research is to analyze the influence of intellectual intelligence and experience of auditor on audit quality moderating by auditor independence. The sample used in this research is the auditor who work in Public Accountant Firms of South Jakarta. The research conducted since March until May 2021 by spreading google form. The sampling technique used is purposive sampling method which is simple random sampling. The sample of this research was 75 auditors. The analysis technique used inresearch is multiple regression analysis. The result of the research found that the intellectual intelligence does not have significant negative influence on audit quality. Meanwhile, experience of auditor has significant positive influence on audit quality. Then the results of interaction testing using moderating variable which is auditor independence. The auditor independence does not strengthen the negative effect of intellectual intelligence and experience of auditor on audit quality.