Siregar, Armita (2018) Pengaruh Pelaksanaan Etika Profesi dan Kecerdasan Emosional Terhadap Pengambilan Keputusan Bagi Auditor. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti tentang pengaruh pelaksanaan etika profesi dan kecerdasan emosional terhadap pengambilan keputusan bagi auditor yang dimiliki auditor Kantor Akuntan Publik di wilayah Jakarta Pusat dan Jakarta Timur. Jenis penelitian ini adalah asosiatif dengan hubungan kausal. Populasi pada penelitian ini adalah seluruh auditor Kantor Akuntan Publik di wilayah Jakarta Pusat dan Jakarta Timur yang terdaftar di Directory IAPI. Sampel ditentukan berdasarkan metode convenience sampling, dengan jumlah sampel sebanyak 86 auditor yang menjadi responden. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan kuesioner yang diantar langsung ke Kantor Akuntan Publik di wilayah Jakarta Pusat dan Jakarta Timur. Pengujian hipotesis mengunakan uji t dan uji f. Hasil penelitian membuktikan bahwa (1) etika profesi berpengaruh positif dan signifikan terhadap pengambilan keputusan bagi auditor, (2) kecerdasan emosional berpengaruh positif dan signifikan terhadap pengambilan keputusan bagi auditor, (3) etika profesi dan kecerdasan emosional secara bersama-sama berpengaruh positif dan signifikan terhadap pengambilan keputusan bagi auditor. Kata Kunci: Etika Profesi, Kecerdasan Emosional, Pengambilan Keputusan bagi Auditor This study aims to analyze and obtain empirical evidence about the Influence of the implementation of Professional Ethics, Emotional Intelligence on Decision Making for Auditors in the area of Central Jakarta and East Jakarta This study considered the associative with causal context. The population in this study are auditors who work at public accountant office in the area of Central Jakarta and East Jakarta who is listed in the Directory IAPI. The sample were determined based on the convenience sampling method, with the total sample of 86 respondents. The data used in this study are primary data. Data collection techniques using questionnaires delivered directly to the Public Accounting Firm in the area of Central Jakarta and East Jakarta. Hypothesis testing are using t test and f test. The result are (1) professional ethics has a positive and significant impact on decision making for auditors, (2) emotional intelligence has a positive and significant impact on decision making for auditors, (3) professional ethics and emotional intelligence simultaneously have a positive and significant impact on decision making for auditors. Keyword: professional ethics, emotional intelligence, decision making for auditors
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 10 Feb 2022 04:20 | ||||||||
| Last Modified: | 10 Feb 2022 04:20 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7044 |
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