The Influence of Knowledge, Experience, and Professional Skepticism on Fraud Indication Detection with Auditor's Emotional Intelligence as Moderating Variable

Mohammad Zaini, - Prasetyono, Siti Musyarofah

Abstract


This study aims to examine and analyze the effect of knowledge, experience, and professional skepticism on the detection of fraud indications with auditor’s emotional intelligence as a moderating variable. This research was conducted at the Inspectorate of Regencies throughout Madura with a sample size of 85 respondents. The data collection used was a questionnaire with 5 linkert scales. The results of this study indicate that emotional intelligence moderates professional skepticism on the detection of indications of fraud.

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