Kecerdasan Emosional sebagai Moderator Efikasi Diri, Etika Profesi, dan Skeptisisme Profesional dalam Pendeteksian Kecurangan

Muhammad Ilham Sofyan; Slamet Wahyudi

doi:10.30587/jcaa.v5i1.12095

Authors

Muhammad Ilham Sofyan Universitas Muhammadiyah Jakarta
Slamet Wahyudi Universitas Muhammadiyah Jakarta

DOI:

https://doi.org/10.30587/jcaa.v5i1.12095

Keywords:

Efikasi Diri, Etika Profesi, Skeptisisme Profesional, Kecerdasan Emosional, Pendeteksian Kecurangan

Abstract

This study aims to examine the moderating role of emotional intelligence on the effect of self-efficacy, professional ethics, and professional skepticism on auditors' ability to detect fraud. Fraud detection by external auditors is frequently challenged by complex and high-pressure client manipulation tactics, necessitating an integration of cognitive capacity, moral commitment, and psychological regulation. Employing a quantitative correlational research design, data were collected via questionnaires from a sample of 100 external auditors affiliated with Public Accounting Firms in the DKI Jakarta region. Data analysis was performed using variance-based Structural Equation Modeling (PLS-SEM) utilizing SmartPLS software. The findings reveal that self-efficacy, professional ethics, professional skepticism, and emotional intelligence each exert a positive and significant effect on fraud detection. Furthermore, the moderation analysis demonstrates that emotional intelligence significantly strengthens the influence of both self-efficacy and professional skepticism. However, emotional intelligence is not proven to moderate the effect of professional ethics on fraud detection, thereby affirming that moral standards are absolute and remain unaffected by the emotional dynamics of the auditor. This study offers valuable insights for Public Accounting Firms regarding the critical need to develop non-technical skills (emotion regulation) to preserve auditors' objective acuity when facing external pressures.

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