The Determinants of Audit Quality: Spiritual Intelligence, Emotional Intelligence, Independence, Competence and Audit Information Technology

Audit attention to financial reports in both the government and private sectors. This learning is targeted at testing each variable that has been chosen as the theme and topic of the learning that will be carried out. This learning uses quantitative techniques using Structural Equation Modeling (SEM) media with a variance basis, and data obtained through an online questionnaire distributed to auditors of BPK Representative of South Sulawesi Province. The total sample was 140 participants based on purposive sampling. The results of each independent variable have a significant effect on audit quality. The use of digital auditing is a fact that can play a major role improving the efficiency and effectiveness of the audit process, while auditor competence and independence are key factors in maintaining the objectivity and accuracy of audit reports. Auditors’ spiritual and emotional intelligence is also proven to help in making ethical decisions and maintaining professionalism during the audit process. This study contributes to expanding the deepening of aspects that impact audit quality and suggests the importance of increasing the use of technology and training auditors in spiritual, emotional, and technical aspects to ensure optimal audit quality.