THE INFLUENCE OF PROFESSIONAL ETHICS, EMOTIONAL INTELLIGENCE AND PROFESSIONALISM ON THE DECISION MAKING OF GIVING AUDITOR OPINION
(Case Study at KAP Registered in the Ministry of Finance and Located in Tangerang City)
Main Article Content
Maryati*
Desi Jelanti
In the current business landscape, the credibility of financial reporting relies heavily on the integrity of auditors and their decision-making processes. This study aims to examine and analyze about the effect of professional ethics, emotional intelligence and professionalism on the decision making of giving auditor opinion. The type of research used in this study is multiple linear regression analysis. The research was conducted using primary data obtained through distributing questionnaires to independent auditors who work at Public Accounting Firms registered with the Ministry of Finance and having an address in Tangerang City. The sampling method in this study used convenience sampling with the sample result obtained in this study as many as 4 Public Accounting Firms. Data analyze using descriptive statistics, classical assumption test and hypothesis testing. Based on the testing result was found professional ethics, emotional intelligence and professionalism simultaneously influence the decision making of giving auditor opinion. Calculation of R2 yields 75,4%, it means there are 24,6% who explain by other variables outside this study. Based on the partial test result, it was found independent variable (professional ethics, emotional intelligence and professionalism) had an effect on the dependent variable, the decision making of giving auditor opinion.
Fitrio, T., Apriansyah, R., Utami, S., & Yaspita, H. (2019). The effect of job satisfaction to organizational citizenship behavior (OCB) mediated by organizational commitment. International Journal of Scientific Research and Management, 7(09), 1300–1310.
Herawati, N., Agussalim, M., & Darmi, T. (2020). Pengaruh Kecerdasan Emosional, Independensi, Dan Profesionalisme Terhadap Pengambilan Keputusan Auditor Pada Kantor Akuntan Publik Padang. JOPPAS: Journal of Public Policy and Administration Silampari, 2(1), 18–31.
Maryam, A. (N.D.). Pengaruh Pelaksanaan Etika Profesi Dan Kecerdasan Emosional Terhadap Pengambilan Keputusan Bagi Auditor Inspektorat.
Michael, A., & Dixon, R. (2019). Audit data analytics of unregulated voluntary disclosures and auditing expectations gap. International Journal of Disclosure and Governance, 16, 188–205.
Mulyadi, R. (2016). Pengaruh Corporate Governance terhadap kinerja keuangan. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 3(1).
Nadila, A., Fithria, F., & Hidayati, H. (2022). Kecerdasan Emosional Pelajar Di MTsN 2 Banda Aceh. Jurnal Ilmiah Mahasiswa Fakultas Keperawatan, 6(1).
Nurhafika, N., & Tiara, S. (2022). Pengaruh Etika Profesi, Pengalaman dan Opini Publik Terhadap Pengambilan Keputusan bagi Auditor di BPK RI Perwakilan Provinsi Sumatera Utara. All Fields of Science Journal Liaison Academia and Sosiety, 2(2), 63–77.
Sari, N. (2019). Pengaruh Pelaksanaan Etika Profesi dan Kecerdasan Emosional Terhadap Pengambilan Keputusan Bagi Auditor (studi Empiris Pada Kantor BPKP Perwakilan Provinsi Riau). Universitas Islam Riau.
Sastrodiharjo, I., & Suraji, R. (2021). Pengaruh Pelaksanaan Etika Profesi Dan Kecerdasan Emosional Terhadap Pengambilan Keputusan Auditor. Jurnal Ilmiah Akuntansi Dan Manajemen, 17(2), 153–164.
Suci, S. S. (2019). Pengaruh Pelaksanaan Etika Profesi, Independensi, Profesionalisme dan Kecerdasan Emosional Terhadap Pengambilan Keputusan Bagi Auditor (Studi Empiris Pada Kantor Akuntan Publik (KAP) di Surakarta dan Yogyakarta). Universitas Muhammadiyah Surakarta.
Sugiyono. (2016). Metode Penelitan Pendidikan (Pendekatan Kuantitatif, kualitatif dan R&D). Alfabeta.
