Article abstract

Journal of Economics and International Business Management

Research Article | Published August 2021 | Volume 9, Issue 2, pp. 59-70.

doi: https://doi.org/10.33495/jeibm_v9i2.21.133

 

The effect of the implementation of professional ethics and emotional intelligence on auditor’s performance at the Inspectorate of Southeast Sulawesi Province

 


 

 

Sitti Nurnaluri1*

Tuti Dharmawati2

La Ode Anto3

Safar Uddin3

Nurul Afni M.4

 

Email Author

 

1, 2, 3, 4, 5. Economics and Business, Halu Oleo University, Indonesia.

 


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Citation: Nurnaluri S, Dharmawati T, Anto LO, Uddin S, Afni MN (2021). The effect of the implementation of professional ethics and emotional intelligence on auditor’s performance at the Inspectorate of Southeast Sulawesi Province. J. Econ. Int. Bus. Manage. 9(2): 59-70. doi: 10.33495/jeibm_v9i2.21.133.

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 Abstract 


The implementation of professional ethics such as Integrity, Objectivity, Confidentiality and Competence is a professional standard that must be fulfilled by the internal government auditors in carrying out audits that are in accordance with the ethical code standards set by the government internal supervisory officer. However, in carrying out audits, auditors are sometimes faced with various problems such as the changing work environment and mood, which requires auditors to be able to control themselves and maintain their moods so that when carrying out their audits, they would remain focused on the work to be done. This study aims to examine the effect of the implementation of professional ethics and emotional intelligence on the auditor’s performance at the Inspectorate of Southeast Sulawesi province. The sample of this study were all auditors and P2UPD and made use of the census technique on 39 participants. The data collection method used was questionnaires. The results of this study indicated that the implementation of professional ethics has a significant effect on auditor’s performance, emotional intelligence has a significant effect on auditor’s performance, and the implementation of professional ethics and emotional intelligence simultaneously has a significant effect on the auditor’s performance at the Inspectorate of Southeast Sulawesi province.

Keywords  Professional ethics   emotional intelligence   auditor’s performance  

 

 

Copyright © 2021 Author(s) retain the copyright of this article.

This article is published under the terms of the Creative Commons Attribution License 4.0

 

 

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