The Effect of Emotional Intelligence in the Relationship between Auditor's Characteristics and Work Pressure on Auditor's Ability to Detect Fraud (Study at West Sulawesi BPKP Office)


Authors : Fachrul Faris; Darwis Said; Kartini

Volume/Issue : Volume 6 - 2021, Issue 1 - January

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/35S5d5P

This study aims to examine and analyze the effect of emotional intelligence on the relationship between auditor characteristics and work pressure on the ability of auditors to detect fraud. The object of research is the auditor of the West Sulawesi Province Development and Financial Supervision Agency Determination of the sample using purposive sampling technique, namely the sampling technique with certain considerations. The population in this research is 69 auditors. The data were collected using a questionnaire with data analysis using moderated regression anakysis (MRA). The results showed that: first, competence has a positive effect on the ability of auditors to detect fraud. Second, independence has a positive effect on the ability of auditors to detect fraud. Third, time budget pressure has a negative effect on the ability of auditors to detect fraud. Fourth, workload has a negative effect on the ability of auditors to detect fraud. The five emotional intelligences strengthen in moderating the influence of competence on the ability of auditors to detect fraud. Sixth, emotional intelligence strengthens in moderating the effect of independence on the ability of auditors to detect fraud. Seventh, emotional intelligence weakens in moderating the effect of time budget pressure on the auditor's ability to detect fraud. Eighth, emotional intelligence strengthens in moderating the effect of workload on auditors' ability to detect fraud

Keywords : Competence, Independence, Time Budget Pressure, Workload, And Emotional Intelligence

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