Department of Accounting, Faculty of Economics and Business, Universitas Udayana, Indonesia.
Research Article
World Journal of Advanced Research and Reviews, 2024, 23(02), 1917-1925
Received on 11 July 2024; revised on 19 August 2024; accepted on 21 August 2024
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.
Understanding the accountant's code of ethics; Internal locus of control; Emotional Intelligence; Ethical Behavior
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Ni Made Diah Adi Jayanthi and Anak Agung Ngurah Agung Kresnandra. Effect on auditors' ethical behavior: Understanding the accountant's code of ethics, internal locus of control, and emotional intelligence. World Journal of Advanced Research and Reviews, 2024, 23(2), 1917-1925. Article DOI: https://doi.org/10.30574/wjarr.2024.23.2.2457