PENTINGNYA PERAN KODE ETIK, KECERDASAN EMOSIONAL, SIKAP RELIGIUSITAS, DAN PERILAKU ETIS DALAM PELAKSANAAN TUGAS DAN TANGGUNG JAWAB SEORANG AUDITOR INTERNAL DI KANTOR BPKP PROVINSI KALIMANTAN TIMUR

Agus Riyanto (Universitas Widya Gama Mahakam Samarinda)
Sugiarto Sugiarto (Universitas Widya Gama Mahakam Samarinda)
Natania Resika Sukma Dewi (Universitas Widya Gama Mahakam Samarinda)

OBOR: Oikonomia Borneo
Vol. 7 No. 2 (2025): Oktober

The study aims to determine the role of code of ethics, emotional intteligance, religiosity,and ethical behavior of an internal auditor, this study uses a qualitative research type using or distributing questionnaires to 20 internal auditors at BPKP East Kalimantan Province. The results of thr questionnarie distributed to 20 respondents, namely internal auditors at BPKP East Kalimantan Province, were collected and then analyzed using data collection, data reduction, data presentation, and drawing conclusions. The result of this study indicate that the importance of the role of the code of ethics, emotional intelligence, religious, attitudes, and ethical behavior greatly influences the performance and credibility of an internal auditor.