The Effect of Framing and Emotional Intelligence on Audit Judgment with Task Complexity as a Moderating Variable (Empirical Study at a Public Accounting Firm in DKI Jakarta)

Putri Hanny Febry Puspa Diningrum and Ratna Mappanyukki
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Putri Hanny Febry Puspa Diningrum: Mercu Buana University, Jakarta, Indonesia
Ratna Mappanyukki: Mercu Buana University, Jakarta, Indonesia

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 9, 3173-3183

Abstract: This study aimed to analyze the effect of Framing and Emotional Intelligence on Audit Judgment with Task Complexity as a moderating variable. The method used is Moderated Regression Analysis (MRA) to evaluate whether task complexity strengthens or weakens the relationship between the independent variable (Framing and Emotional Intelligence) and the dependent variable (Audit Judgment). The results showed that Framing and Emotional Intelligence have a positive and significant effect on Audit Judgment, with T-statistic values of 3.367 and 7.378, respectively, and P-values of 0.001 and 0.000, supporting the hypothesis that both variables affect Audit Judgment. However, Task Complexity could not moderate the effect of Framing and Emotional Intelligence on Audit Judgment, as evidenced by a T-statistic value smaller than 1.96 and a P-value greater than 0.05. Therefore, task complexity did not play a role in strengthening or weakening the relationship between Framing and Emotional Intelligence with Audit Judgment.

Date: 2024
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