AFEBI Accounting Review
Vol 6, No 1 (2021)

Audit Judgment with Emotional Intelligence as Moderation Variable in BPKP Bali

Ni Putu Shinta Dewi (Mahasaraswati Denpasar University)
Ni Komang Kris Muliartini (Mahasaraswati Denpasar University)
Ni Wayan Rustiarini (Mahasaraswati Denpasar University)



Article Info

Publish Date
07 Oct 2021

Abstract

This study aims to analyze the effect of obedience pressure, time budget pressure and task complexity on audit judgment with emotional intelligence as a moderating variable in BPKP Bali Province. The population of this research is auditors who work at BPKP Bali Province. The sample in this study were 68 respondents who were determined based on the saturated sampling method. The results showed that obedience pressure had no effect on audit judgment, time budget pressure and task complexity had a negative effect on audit judgment, emotional intelligence had a positive effect on audit judgment, emotional intelligence strengthened the relationship between obedience pressure and time budget pressure and emotional intelligence was unable to moderate the relationship complexity duty against audit judgment

Copyrights © 2021






Journal Info

Abbrev

aar

Publisher

Subject

Economics, Econometrics & Finance

Description

AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate ...