Peran Moderasi Kecerdasan Emosional atas Audit Capacity Stress dan Skeptisisme Profesional terhadap Kualitas Audit

Siti Mar'atush Sholihah; Wita Ramadhanti

doi:10.47709/jebma.v5i2.6418

Authors

Siti Mar'atush Sholihah Universitas Jenderal Soedirman
Wita Ramadhanti Universitas Jenderal Soedirman

DOI:

https://doi.org/10.47709/jebma.v5i2.6418

Keywords:

audit capacity stress, skeptisisme profesional, kualitas audit, kecerdasan emosional

Abstract

Kualitas audit menjadi aspek penting dalam menjaga transparansi dan kredibilitas laporan keuangan. Namun, berbagai tekanan dalam lingkungan kerja auditor seperti audit capacity stress dan rendahnya skeptisisme profesional dapat menurunkan kualitas audit. Penelitian ini bertujuan untuk mengkaji pengaruh audit capacity stress dan skeptisisme profesional terhadap kualitas audit, serta menguji peran kecerdasan emosional sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik survei melalui kuesioner kepada 30 auditor yang bekerja di Kantor Akuntan Publik (KAP) di wilayah Jawa Tengah. Data dianalisis menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA) dengan bantuan aplikasi SPSS 25. Hasil penelitian menunjukkan bahwa audit capacity stress tidak memiliki pengaruh signifikan terhadap kualitas audit, sedangkan skeptisisme profesional berpengaruh positif dan signifikan. Selain itu, kecerdasan emosional terbukti tidak memoderasi hubungan antara audit capacity stress dan kualitas audit, namun secara signifikan memperkuat pengaruh skeptisisme profesional terhadap kualitas audit. Temuan ini menunjukkan bahwa kecerdasan emosional merupakan faktor penting yang memperkuat efektivitas sikap skeptis auditor dalam menghasilkan audit berkualitas, namun tidak cukup untuk mengatasi tekanan kerja.

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