Effect on auditors' ethical behavior: Understanding the accountant's code of ethics, internal locus of control, and emotional intelligence
Year: 2024
Type: article
Study design: Observational Study
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.
Institution: Udayana University
Language: English
Subfield: Information Systems and Management
Field: Decision Sciences
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4401867958