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This Author published in this journals
All Journal International Journal of Islamic Business and Economics (IJIBEC)
Sylvana, Andi
Departemen Ilmu Administrasi FISIP UNHAS
Economics, Econometrics & Finance

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The The Effect of Expert Management, Professional Skepticism And Professional Ethics On Auditors Detecting Ability With Emotional Intelligence As Modeling Variables Awaluddin, Murtiadi; Nirgahayu, Nirgahayu; Wardhani, Rulyanti Susi; Sylvana, Andi
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 1 JUNE 2019
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1482.356 KB) | DOI: 10.28918/ijibec.v3i1.1567

Abstract

  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.
Co-Authors Murtiadi Awaluddin Nirgahayu, Nirgahayu Rulyanti Susi Wardhani