GENDER INFLUENCE AND AUDITOR'S EXPERIENCE ON AUDIT QUALITY WITH EMOTIONAL INTELLIGENCE AS A MODERATING VARIABLES IN PUBLIC ACCOUNTING FIRM

The rapid development of business in the last few years have influenced many things including the audit field and requiring the company to prepare financial statements. This condition causes an auditor must ensure that the financial statements provided are of good quality. A good quality of financial statments can be obtained if the auditor is able to carry out his duties properly in accordance with the applicable rules and regulations. Two of the various factors that affect the credibility of an auditor are auditor gender and experience. This study aims to examine the relationship between gender and experience on audit quality where the Emotional Intelligence variable is the moderating variable. Emotional intelligence variables can reinforce and have relationship between the Gender and Auditor on Audit quality. The data used are primary data in the form of questionnaires distributed to auditors, both senior auditors and junior auditors at Public Accounting Firms in South Sulawesi. The questionnaires distributed to respondents were 42 auditors and 39 questionnaires were returned and able to processed. This study used a quantitative approach with purposive sampling and Moderating Regression Analysis MRA. The results of this study indicate that gender and experiences have an affect on audit quality and emotional intelligence affect the relation between gender and experience on audit quality.