Pengaruh Pelaksanaan Etika Profesi Terhadap Kecerdasan Emosional Dalam Pengambilan Keputusan Bagi Auditor

Abstract

The rapid development of the business world has also increased the deviation of business practices from moral activities. Professional ethics must be in accordance with the law so that social goals can be compatible. Ethics is something where and as the main branch of philosophy that studies moral norms and judgments. A chartered accountant is a profession that is required to enhance the reliability of the financial statements prepared by companies, so that they can provide potential purchasers with reliable and trustworthy information about those financial statements. Auditors must be independent and comply with applicable ethical standards. In writing, we discuss the impact of professional ethics and the use of emotional intelligence in decision making. The purpose of this research is to see and evaluate the effect of the application of professional ethics on emotional intelligence in accounting decision making. This research method uses qualitative research with a type of literature review. In addition, through a philosophical, sociological and normative approach in evaluating the principles of ethics and professional ethics of the auditor. The results of this study indicate that the auditor is a profession that is needed to improve the reliability of the company's financial statements, so that it can provide reliable and trustworthy information to interested parties. The auditor must be qualified to meet the criteria used and must be able to understand the nature and extent of evidence gathered to draw appropriate conclusions from the evidence found for the purpose of preparing the financial statements. In making a decision, the auditor must consider several rational aspects based on the application of applicable ethical principles and make a fair decision.