Journal of Social Science
Vol. 3 No. 3 (2022): Journal of Social Science

The Influence of Professional Ethics and Emotional Intelligence Implementation on Auditor Performance

Mahmud Mahmud (Faculty of Economics, Universitas Negeri Malang, Malang, East Java, Indonesia)
Budi Eko Soetjipto (Faculty of Economics, Universitas Negeri Malang, Malang, East Java, Indonesia)
Cipto Wardoyo (Faculty of Economics, Universitas Negeri Malang, Malang, East Java, Indonesia)



Article Info

Publish Date
20 May 2022

Abstract

is study aims to determine the effect of professional ethics and emotional intelligence on the performance of auditors at the District Inspectorate Office Dompu.The method used in this study is a quantitative method with a descriptive and associative approach using primary data. Statistical analysis used in this research is validity test, reliability test, normality test, classical assumption test, multiple linear regression analysis, hypothesis testing using t-test and f test and coefficient of determination analysis with the help of the SPSS program. The study results reveal: 1) professional ethics and emotional intelligence have a simultaneous effect on auditor performance. The Fable value of 3.24 is more minor than the Fount of 39.810, with a significant value less than 0.05, which is 0.000. 2) professional ethics and emotional intelligence significantly affect auditor performance with the result that the t value on professional ethics is 3.513, which means that the t count is more significant than the t table of 1.68595 and has a significant level of 0.05. This shows that the professional ethics variable positively affects auditor performance. The t value of emotional intelligence is 4.285, with a significance value of 0.032. In other words, the emotional intelligence variable positively affects auditor performance. So that future researchers can add or respond to other variables besides professional ethics and emotional intelligence on auditor performance to realize even better research.

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Journal Info

Abbrev

jsss

Publisher

Subject

Chemistry Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences

Description

The Journal of Social Science is a double blind peer-reviewed academic journal and open access to social and scientific fields. The journal is published bimonthly once by Ridwan Institute The Journal of Social Science provides a means for sustained discussion of relevant issues that fall within the ...