...Yulianti Yulianti; Mohammad Wahyudin Zarkasyi; Harry Suharman; Roebiandini Soemantri Purpose This study aims to examine the effect of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality...

... perspective and emotional intelligence. Statistically significant relationships were found between four dimensions of spiritual intelligence from an Islamic perspective (e.g. transcendental awareness, meaning of life, patience and forgiveness) and emotional intelligence. Originality/value The contribution...