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

doi:10.28918/ijibec.v3i1.1567

Cited by 9 publications

(8 citation statements)

References 5 publications

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“…In a study on emotional intelligence in which self-awareness is the first component, Wang and Zhang (2020) showed that emotional intelligence did not impact the relationship between social support and unhealthy internet use behavior. Also, Awaluddin et al (2019) and Zaini and Musyarofah (2020) could not prove the moderating effect of emotional intelligence on the relationship between knowledge, experience, and professional ethics on the ability to detect financial fraud. Although the study was not related to adoption behavior, it was relevant enough to confirm the results of this study.…”

Section: Figure 2 Structural Model and Parameter Estimation Resultsmentioning

confidence: 94%

Predicting Islamic Finance Adoption Behavior by MSMEs: Institutional Theory Approach

Usman

Kusuma

Ardiansyah

2022

MABIS

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Research aims: This study aims to develop and validate a prediction model for the Islamic finance adoption by MSMEs based on isomorphism theory. In addition, this study also intends to show that the individual cognitive theory approach employed by previous studies in this area is not appropriate.Design/Methodology/Approach: The research strived to develop a predictive model; therefore, variance-based SEM analysis was chosen. The research data were 242 MSMEs selected from four regencies/cities in Central Java Province, i.e., Semarang City, Pekalongan City, Jepara Regency, and Cilacap Regency. The analysis was carried out to ensure that the measurement and structural models were excellent and acceptable.Research findings: This study successfully constructed and validated a model to predict the behavior of adopting Islamic finance by MSMEs employing the isomorphism theory framework. The resulting model has considered a more comprehensive domain, i.e., external organization (isomorphism pressure), internal organization (good corporate governance, GCG), and individual characteristics of the leaders (halal self-awareness, HSA).Theoretical contribution/Originality: This study closed the research gap in investigating the determinants of Islamic finance adoption from the demand side using an organizational perspective, thereby contributing to building a body of knowledge in the domain of MSME behavior and Islamic finance. Theoretically, the resulting model can be an alternative or substitute for the previous approach. As an organization, MSME behavior should not be investigated using individual cognitive theory as done by all previous studies. This study also introduced a new construct called halal self-awareness (HSA). This construct can be exploited and further developed to investigate individual characteristics of halal products or concepts.Practitioner/Policy implication: Stakeholders must have a strong commitment and earnest efforts to increase coercive and mimetic pressures, increase the HSA of MSME owner-managers, and realize good MSME governance. All this will encourage MSMEs to adopt Islamic finance to contribute positively to improving the national Islamic economic and financial landscape.Research limitation/Implication: The HSA construct could not reveal its direct effect on the adoption behavior of MSMEs. Therefore, future studies need to pay more attention to the measures for the HSA construct, namely: HSA neutral (“I know exactly how well my awareness about…”) or HSA positive (“I know exactly that I have a good awareness of .... ”). That way, the impact of the HSA becomes more accurate.

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Section: Figure 2 Structural Model and Parameter Estimation Resultsmentioning

confidence: 94%

Predicting Islamic Finance Adoption Behavior by MSMEs: Institutional Theory Approach

Usman

Kusuma

Ardiansyah

2022

MABIS

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“…This includes skills such as emotional understanding, emotional regulation, selfmotivation, and the ability to form healthy relationships with others [9]. Internal auditors are professionals responsible for evaluating and monitoring organizational compliance and performance, and providing recommendations for improvement [7]. Audit judgment refers to the internal auditor's ability to make appropriate decisions and assessments in carrying out their audit tasks.…”

Section: Methodsmentioning

confidence: 99%

“…Auditors with higher levels of emotional intelligence tend to be more effective in detecting fraud and ethical violations within the company [7]. Auditors with higher levels of emotional intelligence tend to have better abilities in managing stress, improving audit performance, and reducing errors in auditing [8].…”

Section: Introductionmentioning

confidence: 99%

The Relationship between Emotional Intelligence and Audit Judgment: A Study on Internal Auditors in Indonesian Financial Institutions

Mulyandini

2023

AJEBA

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This study examines the relationship between intelligence and audit judgment among internal auditors in Indonesian financial institutions. The study aims to investigate whether there is a significant correlation between intelligence and audit judgment, and whether intelligence moderates the relationship between audit experience and audit judgment. The research methodology involves a survey of 100 internal auditors in Indonesian financial institutions, using a questionnaire that measures their intelligence, audit experience, and audit judgment. The data collected is analyzed using correlation and regression analysis to test the hypotheses. The findings suggest that there is a positive and significant correlation between intelligence and audit judgment of 43,5%, indicating that internal auditors with higher intelligence tend to exhibit better judgment in auditing. Furthermore, the results indicate that intelligence moderates the relationship between audit experience and audit judgment, implying that the positive effect of audit experience on audit judgment is stronger for auditors with higher intelligence. Overall, the study contributes to the understanding of the factors that influence audit judgment and provides insights for financial institutions in selecting and training their internal auditors. The results suggest that intelligence is an important factor to consider in assessing the audit judgment of internal auditors.

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“…Skeptime profesional yang ada dalam diri auditor BPKP menimbulkan prilaku yang percaya diri untuk meningkatkan kemampuan mendeteksi kecurangan. Hasil penelitian ini jugamendukung penelitian Soenanto & Pesudo (2020); Awaluddin et al (2019); Purba & Nuryatno (2019) menyatakan bahwa skeptisme professional berpengaruh positif terhadap kemampuan auditor mendeteksi kecurangan.…”

Section: Skeptisme Profesional Terhadap Kemampuan Auditor Mendeteksi ...unclassified

Pengaruh Skeptisme Profesional, Time Pressure, Locus of Control, Kecerdasan Emosional, Dan Pengalaman Terhadap Kemampuan Auditor Mendeteksi Kecurangan

Halimatusyadiah

Ilyas

Oktora

2022

IJAB

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Penelitian ini bertujuan untuk menguji pengaruh skeptisme professional, time pressure, locus of control, kecerdasan emosional, dan pegalaman terhadap kemampuan auditor mendeteksi kecurangan. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan data primer melalui metode survei. Populasi dalam penelitian ini adalah auditor di BPKP Perwakilan Provinsi Bengkulu. Metode pengambilan sampel menggunakan purposive sampling, dengan kriteria auditor yang telah berpengalaman minimal 2 tahun. Jumlah responden dalam penelitian ini adalah sebanyak 50 auditor. Pengujian hipotesis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa: skeptisme profesional, time pressure, locus of control, kecerdasan emosional, dan pengalaman berpengaruh positif terhadap kemampuan auditor mendeteksi kecurangan.

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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

Cited by 9 publications

References 5 publications

Predicting Islamic Finance Adoption Behavior by MSMEs: Institutional Theory Approach

Predicting Islamic Finance Adoption Behavior by MSMEs: Institutional Theory Approach

The Relationship between Emotional Intelligence and Audit Judgment: A Study on Internal Auditors in Indonesian Financial Institutions

Pengaruh Skeptisme Profesional, Time Pressure, Locus of Control, Kecerdasan Emosional, Dan Pengalaman Terhadap Kemampuan Auditor Mendeteksi Kecurangan

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