Social Pressure and Audit Quality: Exploring the Cognitive Role of Auditor Judgment under Emotional Intelligence
Tekanan Sosial dan Kualiti Audit: Meneroka Peranan Kognitif Pertimbangan Juruaudit di bawah Kecerdasan Emosi

Faculty of Economic and Business
Universitas Sumatera Utara
Jl Prof. T.M. Hanafiah, SH, USU Campus, INDONESIA.

ilham_ramadhan@students.usu.ac.id

Department of Accounting
Faculty of Economic and Business
Universitas Sumatera Utara
Jl Prof. T.M. Hanafiah, SH, USU Campus, INDONESIA.

erlina@usu.ac.id

Department of Doctoral Linguistics
Faculty of Cultural Sciences
Universitas Sumatera Utara
Jl Prof. T.M. Hanafiah, SH, USU Campus, INDONESIA.

rs.sibarani@usu.ac.id

Department of Management
Faculty of Economic and Business
Universitas Sumatera Utara
Jl Prof. T.M. Hanafiah, SH, USU Campus, INDONESIA.

fadli@usu.ac.id

Abstract

Social pressure is one of the greatest threats to the performance of auditors, since it can interfere with auditor judgment and thus decrease audit quality. This study applies the behavioral auditing approach to examine the impact of obedience pressure and conformity pressure on audit quality by considering the cognitive role of auditor judgment and emotional intelligence as a moderator. A questionnaire survey methodology was used among 216 auditors from public accounting firms in Indonesia. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analyze the data. The empirical results show that obedience pressure and conformity pressure negatively affect auditor judgment. Auditor judgment has a positive and significant effect on audit quality, supporting the view that auditor judgment plays a cognitive role in mediating the influence of social pressure on audit quality. The findings also show that emotional intelligence plays an important moderating role in the relationship between social pressure and auditor judgment. Individuals with good emotional intelligence are more capable of resisting the social pressure that emanates from a higher position or peers in the organization without losing their professional judgment. This study contributes to the body of knowledge in the field of behavioral auditing by explaining how social pressure affects audit quality via the cognitive role of auditor judgment. It also illustrates that the level of emotional intelligence is crucial in maintaining auditor judgment in the context of a high power distance and a collectivistic society. The findings provide practical implications for audit firms by emphasizing the integration of behavioral risk management, emotional intelligence development, and quality management practices to enhance audit quality.

 

Keywords

audit quality; auditor judgment; behavioral auditing; conformity pressure; Emotional intelligence; obedience pressure; social pressure

Citation

Nasution, I.R., , E., Sibarani, R., & , F. (2026). Social Pressure and Audit Quality: Exploring the Cognitive Role of Auditor Judgment under Emotional Intelligence. Jurnal Pengurusan, 77, -.

@article{nasution2026social,
  title={Social Pressure and Audit Quality: Exploring the Cognitive Role of Auditor Judgment under Emotional Intelligence},
  author={Nasution, Ilham Ramadhan and , Erlina and Sibarani, Robert and , Fadli},
  journal={Jurnal Pengurusan},
  volume={77},
  number={},
  pages={–},
  year={2026},
  doi={},
  publisher={Penerbit UKM},
}

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