Effect of Professional Ethics, Work Experience, and Emotional Intelligence on Auditor Opinion

Abstract

The auditor must prioritize professionalism in decision making, especially with regard to decisions related to audit results or opinions. Our study aims to understand impact by professional ethic, length of works, also emotional intelligent to ability in decision making. This study is provides primary data for hundred respondents who work at public accounting firm in South Jakarta. The data used in this research is primary data such as questionnaire. This research is conduct statistical methods to do hypothesis testing and causally research. Based on the partial results of hypothesis testing, professional ethic and emotional intelligent have a significant on auditor decision making effect however work experience has no significant effect on auditor decision making.