Text

PENGARUH PELAKSANAAN ETIKA PROFESI DAN KECERDASAN EMOSIONAL TERHADAP PENGAMBILAN KEPUTUSAN AUDITOR PADA KAP KARIANTON TAMPUBOLON

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT EFFECT OF PROFESSIONAL ETHICS AND EMOTIONAL INTELLIGENCE ON DECISION OF AUDITORS ON KAP KARIANTON TAMPUBOLON Written by: Kharisma Oban Sihite NIM: 1232023 This study aimed to test whether Emotional Intelligence Professional Ethics and influence the auditor's decision on KAP Karianton Tampubolon. This study took a sample of independent auditors who work at public accounting firm Karianton Tampubolon in Jakarta and Bandung. The author uses descriptive method in this research in the form of data collection so as to generate the information needed to analyze the problem. The data used is primary data by asking the questionnaire. Scale measurements taken is Likert scale using Pearson correlation coefficient correlation, coefficient of determination, as well as multiple linear regression analysis. Hypothesis testing using the F test and t test at α = 0.05. Implementation of Professional Ethics at KAP Karianton Tampubolon rated excellent with average values (mean) of 4.29. Emotional Intelligence in KAP Karianton Tampubolon rated good with average values (mean) of 4.17. Decision auditor at KAP Karianton Tampubolon rated excellent with average values (mean) of 4.25. From the results of hypothesis testing for variables Professional Ethics measured from indenpensi, integrity and objectivity significantly influence the auditor in making decisions with significant value of 0.001 and for variable Emotional Intelligence measured from self-control, motivation and social skills significantly influence the auditor in decision-making with a significance value of 0.007. From the results of hypothesis testing variables Professional Ethics and Emotional Intelligence has a significance value of 0.000, for a significance level of less than 0.05, the implementation of professional ethics and emotional intelligence together or simultaneously to significantly influence decision making auditor or hypothesis is accepted. Keywords : professional ethics, emotional intelligance, and decision making