JOPPAS: Journal of Public Policy and Administration Silampari
Vol 2 No 1 (2020): JOPPAS: Journal of Public Policy and Administration Silampari

Pengaruh Kecerdasan Emosional, Independensi, Dan Profesionalisme Terhadap Pengambilan Keputusan Auditor Pada Kantor Akuntan Publik Padang

Netti Herawati (Universitas Ekasakti)
Agussalim M (Universitas Ekasakti)
Titi Darmi (Universitas Muhammadiyah Bengkulu)



Article Info

Publish Date
31 Dec 2020

Abstract

ABSTRACT This study aims to determine whether the emotional intelligence, independence, and professionalism of the auditors in decision making at the Padang Public Accountant Office either partially or simultaneously. The method in this research uses multiple linear regression data analysis and determination. The results of the research show that the intelligence coefficient of intelligence is 0.379 with a significant value of 0.094, this indicates that the significant value is 0.094> alpha 0.05, so emotional intelligence has no positive effect on the auditor's decision, the regression coefficient value is -0.097 with a significant value of 0.519. , this shows that the significant value is 0.519> alpha 0.05, so the independence does not have a negative effect on auditor decision making, while the professionalism regression coefficient value is 0.526 with a significant value of 0.009, this indicates that the significant value is 0.009 <alpha 0, 05 then professionalism has a positive effect on auditor decision making. The conclusions of this investigation are emotional intelligence, independent, and auditor professionalism simultaneously have a significant effect on decision making at the Padang Public Accounting Firm either partially or simultaneously. Keywords: Emotional Intelligence, Decision Making, Independence, Professionalism.

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Journal Info

Abbrev

JOPPAS

Publisher

Subject

Humanities Social Sciences

Description

JOPPAS: Journal of Public Policy and Administration Silampari is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development public policy and administration .The journal is published annually 2 times ...