The Influence of Emotional Intelligence, Professional Ethics, and Professionalism on Auditor Performance at the Public Accounting Firm in Bali Province

I Gagus Irsan Putra Satria, I Dewa Gede Dharma S, Dodik Ariyanto, Made Gede Wirakusuma

Abstract: This study aims to determine the effect of emotional intelligence, professional ethics, and professionalism on auditor performance in public accounting firms or KAP. This research was carried out at KAP in Bali Province which is listed in the IAPI 2018 directory. This research was conducted at KAP in Bali Province, amounting to 9 offices with a total number of auditors as a population of 77 people. This research uses nonprobability sampling method with saturated sample technique. The data were collected by using a questionnaire method. The number of questionnaires returned was 64 questionnaires. Data were analyzed using multiple linear regression analysis. The results showed that emotional intelligence, professional ethics and professionalism had a positive effect on the performance of auditors at KAP in Bali Province.

Keywords: Emotional Intelligence, Professional Ethics, Professionalism, Auditor Performance.

Title: The Influence of Emotional Intelligence, Professional Ethics, and Professionalism on Auditor Performance at the Public Accounting Firm in Bali Province

Author: I Gagus Irsan Putra Satria, I Dewa Gede Dharma S, Dodik Ariyanto, Made Gede Wirakusuma

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Research Publish Journals

Vol. 8, Issue 2, October 2020 - March 2021

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The Influence of Emotional Intelligence, Professional Ethics, and Professionalism on Auditor Performance at the Public Accounting Firm in Bali Province by I Gagus Irsan Putra Satria, I Dewa Gede Dharma S, Dodik Ariyanto, Made Gede Wirakusuma