Abstract: This study aims to determine the effect of positive mood and auditor work experience on auditors' ethical decisions. In carrying out their duties, auditors must not only be able to evaluate the financial statements of their clients, but also must be able to provide judgments and decisions quickly and accurately without harming any party while maintaining their standards of ethical behavior as auditors. The research is located at the Public Accounting Firm in Bali, the sampling technique used is nonprobability sampling, namely purposive sampling. The number of samples was 45 respondents. Collecting data by distributing questionnaires. The analysis technique used is multiple linear regression analysis. Based on the results of the variable test, it shows that positive mood and auditor experience have a positive effect on auditors' ethical decisions. This shows that the better the mood and the longer the experience an auditor has, the better the decisions will be made.
Keywords: positive mood, experience of auditors, ethical decisions, auditors.
Title: The Effect of Positive Mood and Auditor’s Experience on Auditor's Ethical Decisions
Author: Ni Luh Putu Ayu Indri Istadewati, A. A. G. P. Widanaputra, I Dewa Nyoman Badera, Ni Luh Sari Widhiyani
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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