The Relationship between Emotional Intelligence and Audit Judgment: A Study on Internal Auditors in Indonesian Financial Institutions

Abstract

This study examines the relationship between intelligence and audit judgment among internal auditors in Indonesian financial institutions. The study aims to investigate whether there is a significant correlation between intelligence and audit judgment, and whether intelligence moderates the relationship between audit experience and audit judgment. The research methodology involves a survey of 100 internal auditors in Indonesian financial institutions, using a questionnaire that measures their intelligence, audit experience, and audit judgment. The data collected is analyzed using correlation and regression analysis to test the hypotheses. The findings suggest that there is a positive and significant correlation between intelligence and audit judgment of 43,5%, indicating that internal auditors with higher intelligence tend to exhibit better judgment in auditing. Furthermore, the results indicate that intelligence moderates the relationship between audit experience and audit judgment, implying that the positive effect of audit experience on audit judgment is stronger for auditors with higher intelligence. Overall, the study contributes to the understanding of the factors that influence audit judgment and provides insights for financial institutions in selecting and training their internal auditors. The results suggest that intelligence is an important factor to consider in assessing the audit judgment of internal auditors.