AUDITOR PERSPECTIVE IN FRAUD DETECTIONS USING EMOTIONAL AND SPIRITUAL QUOTIEN

FADLI, MUHAMMAD and SUPRI, ZIKRA and RIYANTI, RIYANTI (2023) AUDITOR PERSPECTIVE IN FRAUD DETECTIONS USING EMOTIONAL AND SPIRITUAL QUOTIEN. AUDITOR PERSPECTIVE IN FRAUD DETECTIONS USING EMOTIONAL AND SPIRITUAL QUOTIEN, 08 (01). 01-14. ISSN 2598-0718

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Abstract

This study aims to determine the effect of emotional, spiritual, and intellectual intelligence in detecting fraud. This research is focused on internal and external auditors in South Sulawesi. There were 72 respondents as the sample in this study, using a sampling technique in the form of simple random sampling. Data collection method using a questionnaire. The data analysis technique uses multiple linear analyses. The study's results found that two variables in this study were proven to be significant, and one variable was not. So, Spiritual and Intellectual Intelligence positively affect fraud detection, while emotional intelligence does not positively affect fraud detection. High quality of intellectual intelligence in an auditor can produce good performance because, with good performance, the percentage automatically detects fraud is higher because the auditor is able to assess the quality of his performance properly; besides that, high spiritual intelligence in auditors makes his work more convincing and maximum. However, Emotional Intelligence does not affect the audit results, so it does not significantly influence detecting fraud. However, with the condition that the auditor has intellectual intelligence and is accompanied by high spiritual intelligence, he is able to maximize the auditor's performance in detecting fraud.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Teacher SUPRI, ZIKRA NIDN0912109002 Teacher RIYANTI, RIYANTI NIDN0931109401
Uncontrolled Keywords:	Auditor, Emotional Quotient, Spiritual Quotient, Intellectual Quotient, Fraud Detection JEL Code: M40, M42, M49
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Muhammad Fadli
Date Deposited:	30 Aug 2023 03:56
Last Modified:	30 Aug 2023 03:56
URI:	http://repository.umpalopo.ac.id/id/eprint/4160

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