The role of professional ethics and emotional intelligence on auditor decision making

Abstract

Purpose: This study investigates the impact of professional ethics and emotional intelligence on auditor decision-making within public accounting firms in Central Jakarta.

Methods: This research is an associative study that utilizes quantitative data from questionnaires distributed to 100 respondents. Decision-making was analyzed using multiple linear regression.

Findings: The results indicate that both professional ethics and emotional intelligence significantly influence audit decision-making at public accounting firms in Central Jakarta.

Practical Implications: This research highlights the importance of integrating professional ethics and emotional intelligence into auditors' decision-making processes. Public accounting firms in Central Jakarta are recommended to develop training programs to enhance these two areas, which will improve decision quality, increase client trust, and bolster auditors' ability to manage pressure, ultimately leading to more accurate and transparent audits.