The Effect of Emotional Professional Ethics and Intelligence on Auditor Decision Making (Case Study at Public Accounting Firm in South Jakarta)

Abstract

This research is know the influence of Professional Ethics and Emotional Intelligence for Auditor Decision Making. The object is the auditor working on Public Accounting Firm or KAP located in South Jakarta. This research is conducted on 100 respondents by using quantitative descriptive approach. Therefore, the data used is statistical analysis in the form of multiple linear regression test. The results of this study indicate that simultaneously variable of Professional Ethics and Emotional Intelligence to Auditor Decision Making at KAP in South Jakarta. This is evidenced from the results of simultaneous test (F test) and partial test results (t test) also showed significant value of two variables that support the hypothesis that is Profession Ethics and Emotional Intelligence. Therefore the test results of this study states that there is a simultaneous influence between the variables of Professional Ethics and Emotional Intelligence on Auditor Decision Making in KAP in South Jakarta.

Keywords: Professional Ethics, Emotional Intelligence, Auditor Decision Making

DOI: 10.7176/EJBM/11-24-04

Publication date: August 31^st 2019