Abstract
This study aims to empirically prove the influence of understanding the accountant's code of ethics, internal locus of control, and emotional intelligence on the ethical behavior of auditors in Public Accounting Firms in Bali Province. The population used was 123 auditors working in 19 Public Accounting Firms in Bali Province. The sampling technique in this study was the nonprobability sampling method using the purposive sampling technique. The number of samples used and had met the sample criteria was 60 auditors as respondents. The analysis technique used was multiple linear regression analysis. Based on the results of the data analysis, it was found that understanding the accountant's code of ethics, internal locus of control, and emotional intelligence had a positive effect on the ethical behavior of auditors. The implication is that it can be an input for Public Accounting Firms in Bali Province to improve the quality of audit practices, manage risks better, and build a strong reputation by carrying out actions according to professional ethical standards to create ethical behavior in carrying out professional responsibilities.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
