Murtiadi Awaluddin, - and Nirgahayu, - and Dr. Rulyanti Susi Wardhani, S.E., M.Si., - and Andi Sylvana, - (2019) The the effect of expert management, professional skepticism and professional ethics on auditors detecting ability with emotional intelligence as modeling variables. International Journal of Islamic Business an Economics, 3 (1). pp. 37-50. ISSN 2615-420X
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This study aims to examine the effect of management experts, professional skepticism and professional ethics on the auditor's ability to detect fraud with intelligence emotional as a moderating variable. This research was conducted at the Makassar City Inspectorate. This research is an explanatory study with a quantitative approach. The study used a saturated sample method with a sample of 25 people. Analysis data in this research using multiple regression analysis with absolute difference value. The results of multiple analysis show that management experts, professional skepticism and professional ethics have a positive and significant effect on the auditor's ability to detect fraud. The result of the analysis show that emotional intelligence is able to moderate expert management and professional skepticism towards the auditor's ability to detect fraud, while emotional intelligence does not moderate professional ethics on the auditor's ability to detect fraud.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Ability of auditors; management expert; professional skepticism; professional ethics; emotional intelligence |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | KARYA TULIS DOSEN |
| Depositing User: | UPT Perpustakaan UBB |
| Date Deposited: | 13 Jun 2023 02:00 |
| Last Modified: | 13 Jun 2023 02:00 |
| URI: | http://repository.ubb.ac.id/id/eprint/7647 |
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