PENGARUH PELAKSANAAN ETIKA PROFESI DAN KECERDASAL EMOSIONAL TERHADAP PENGAMBILAN KEPUTUSAN BAGI AUDITOR

Jiqrillah, Muhammad Dawam (2026) PENGARUH PELAKSANAAN ETIKA PROFESI DAN KECERDASAL EMOSIONAL TERHADAP PENGAMBILAN KEPUTUSAN BAGI AUDITOR. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to analyze the influence of Professional Ethics and Emotional
Intelligence on Decision-Making among external auditors at PT Garuda Indonesia.
The background of this research is based on the importance of auditor integrity,
objectivity, and emotional management abilities in producing high-quality audit
decisions. This research employs a quantitative approach using a survey method
through questionnaires distributed to 51 external auditors as the research sample. The
data were analyzed using multiple linear regression with the assistance of SPSS
version 25.
The results indicate that Professional Ethics has a positive and significant influence
on Auditor Decision-Making, as evidenced by a significance value of 0.013 < 0.05.
Emotional Intelligence also has a positive and significant influence on Decision
Making with a significance value of 0.028 < 0.05. Furthermore, the F-test reveals that
Professional Ethics and Emotional Intelligence simultaneously have a significant
effect on Decision-Making with a significance value of 0.002 < 0.05. Thus, both
independent variables play an important role in enhancing the quality of auditors’
decisions.

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