Increase Professional Commitment

Oct 13, 2025 by magicalceylontours.com 108 views

The Effect of Emotional Spiritual Quotient (ESQ), Locus of Control (LOC), Time Budget Pressure, Auditor Morality, and Professional Commitment to Audit Quality: Case Study at Dairi Regency Inspectorate

Introduction

Audit quality is a critical aspect of any organization, as it ensures that financial statements are accurate and reliable. However, audit quality can be influenced by various factors, including the emotional spiritual quotient (ESQ) of auditors, their locus of control, time budget pressure, auditor morality, and professional commitment. This study aims to analyze the effect of these variables on audit quality, using a case study of the Dairi Regency Inspectorate.

Methodology

This study collected empirical evidence from a population consisting of the Dairi Regency Inspectorate. The sample taken was 35 people, consisting of internal auditors and employee supervision of government affairs in the local government, who were taken using the census method. The census method is a data collection method by involving all members of the population.

Results

The results of data processing using multiple linear regression show that simultaneously, the influence of the emotional spiritual quotient variable, locus of control, time budget pressure, auditor morality, and professional commitment to audit quality have high significance. However, in partial testing, only professional commitments are known to have a significant impact on audit quality. Meanwhile, the influence of emotional spiritual quotient, locus of control, time budget pressure, and auditor morality on audit quality do not show significant significance.

The Importance of Emotional Spiritual Quotient (ESQ)

Emotional Spiritual Quotient (ESQ) includes the ability of individuals to manage emotions and connect spirituality with work. Although ESQ has the potential to improve audit quality, the results of the study show that its statistical effect is not significant. This can be caused by the application of spiritual principles in the work context that is still not fully integrated in the organizational culture of the Dairi Regency Inspectorate.

Locus of Control and its Impact

Locus of Control is an individual belief in the factors that influence the results of their actions. Auditors with internal locus of control tend to feel more responsible for the results of their work. However, in this study, the effect on audit quality also did not look significant. There may be external factors or work culture that affect this Locus of Control in the Dairi Inspectorate environment.

Time Budget Pressure

Time budget pressure can affect the audit quality indirectly. Auditors are often faced with a tight deadline, which can cause them to rush in completing tasks. Although this pressure can potentially reduce audit quality, analysis shows that the influence is not significant enough in this study. This shows the need for better time management and more humane workload arrangements.

Auditor Morality and Professional Commitment

Of all the variables studied, the professional commitment of the auditor has been proven to have a significant impact on audit quality. Professional commitment reflects auditor dedication to ethical and professionalism standards, which are very important in maintaining the quality of audit results. While auditor morality is also an important aspect, this research found no strong evidence of its influence on audit quality, which might reflect challenges in the field in applying consistent morality.

Conclusion

This study provides a clear picture of the factors that influence audit quality in the Dairi Regency Inspectorate. By understanding the influence of emotional spiritual quotient, locus of control, time budget pressure, auditor morality, and especially professional commitment, the manager can take strategic steps to improve audit quality. Focus on increasing professional commitment among auditors as well as the integration of spiritual values and work ethics can be the key to achieving better results in future audits.

Recommendations

Based on the findings of this study, the following recommendations are made:

Increase Professional Commitment: The manager should focus on increasing professional commitment among auditors by providing training and development opportunities that enhance their skills and knowledge.
Integrate Spiritual Values: The manager should integrate spiritual values and work ethics into the organizational culture of the Dairi Regency Inspectorate to improve audit quality.
Improve Time Management: The manager should improve time management and workload arrangements to reduce time budget pressure and improve audit quality.
Develop Locus of Control: The manager should develop the locus of control of auditors by providing them with autonomy and responsibility for their work.
Enhance Auditor Morality: The manager should enhance auditor morality by providing training and development opportunities that enhance their ethical awareness and professionalism.

Limitations of the Study

This study has several limitations, including:

Small Sample Size: The sample size of this study is small, which may limit the generalizability of the findings.
Limited Variables: This study only examined a limited number of variables, which may not capture the full range of factors that influence audit quality.
Case Study Design: This study used a case study design, which may limit the ability to generalize the findings to other contexts.

Future Research Directions

Future research should aim to:

Examine a Larger Sample Size: Future research should examine a larger sample size to improve the generalizability of the findings.
Examine a Broader Range of Variables: Future research should examine a broader range of variables to capture the full range of factors that influence audit quality.
Use a Different Research Design: Future research should use a different research design, such as a survey or experimental design, to improve the validity and reliability of the findings.
Frequently Asked Questions (FAQs) about the Effect of Emotional Spiritual Quotient (ESQ), Locus of Control (LOC), Time Budget Pressure, Auditor Morality, and Professional Commitment to Audit Quality

Q: What is Emotional Spiritual Quotient (ESQ) and how does it relate to audit quality?

A: Emotional Spiritual Quotient (ESQ) refers to the ability of individuals to manage emotions and connect spirituality with work. While ESQ has the potential to improve audit quality, the results of this study show that its statistical effect is not significant. This may be due to the lack of integration of spiritual principles in the work context of the Dairi Regency Inspectorate.

Q: What is Locus of Control and how does it affect audit quality?

A: Locus of Control is an individual belief in the factors that influence the results of their actions. Auditors with internal locus of control tend to feel more responsible for the results of their work. However, in this study, the effect on audit quality also did not look significant. This may be due to external factors or work culture that affect this Locus of Control in the Dairi Inspectorate environment.

Q: How does Time Budget Pressure affect audit quality?

A: Time budget pressure can affect the audit quality indirectly. Auditors are often faced with a tight deadline, which can cause them to rush in completing tasks. Although this pressure can potentially reduce audit quality, analysis shows that the influence is not significant enough in this study. This shows the need for better time management and more humane workload arrangements.

Q: What is the relationship between Auditor Morality and Professional Commitment and audit quality?

A: Of all the variables studied, the professional commitment of the auditor has been proven to have a significant impact on audit quality. Professional commitment reflects auditor dedication to ethical and professionalism standards, which are very important in maintaining the quality of audit results. While auditor morality is also an important aspect, this research found no strong evidence of its influence on audit quality, which might reflect challenges in the field in applying consistent morality.

Q: What are the implications of this study for audit quality?

A: This study provides a clear picture of the factors that influence audit quality in the Dairi Regency Inspectorate. By understanding the influence of emotional spiritual quotient, locus of control, time budget pressure, auditor morality, and especially professional commitment, the manager can take strategic steps to improve audit quality. Focus on increasing professional commitment among auditors as well as the integration of spiritual values and work ethics can be the key to achieving better results in future audits.

Q: What are the limitations of this study?

A: This study has several limitations, including:

Small Sample Size: The sample size of this study is small, which may limit the generalizability of the findings.
Limited Variables: This study only examined a limited number of variables, which may not capture the full range of factors that influence audit quality.
Case Study Design: This study used a case study design, which may limit the ability to generalize the findings to other contexts.

Q: What are the future research directions for this study?

A: Future research should aim to:

Examine a Larger Sample Size: Future research should examine a larger sample size to improve the generalizability of the findings.
Examine a Broader Range of Variables: Future research should examine a broader range of variables to capture the full range of factors that influence audit quality.
Use a Different Research Design: Future research should use a different research design, such as a survey or experimental design, to improve the validity and reliability of the findings.

Q: What are the practical implications of this study for auditors and audit firms?

A: This study highlights the importance of professional commitment and the integration of spiritual values and work ethics in improving audit quality. Auditors and audit firms should focus on developing the professional commitment of their staff and integrating spiritual values into their work culture to achieve better results in future audits.

Q: What are the policy implications of this study for regulatory bodies?

A: Regulatory bodies should consider the findings of this study when developing policies and guidelines for audit quality. They should focus on promoting professional commitment and the integration of spiritual values and work ethics in the audit profession to improve audit quality.