Pengaruh Kecerdasan Emosional, Independensi, Integritas, Kompetensi, dan Komitmen Profesional Terhadap Perilaku Etis pada Auditor Badan Pemeriksa Keuangan Perwakilan Provinsi Sumatera Utara

Abstract

The study is aimed to determine the effect of emotional intelligence, independence, integrity, competence, and professional commitment on ethical behavior to the auditors of the Financial Audit Board Representative of North Sumatera Province. This study has a population of 188 auditors. The non-probability sampling technique used is saturation sampling so that all members of the population are use as research samples. Data analysis techniques that used is multiple linear regression analysis. The result of this study shows that partially of emotional intelligence, independence, and integrity does not has significant effect on ethical behavior to the auditors of the Financial Audit Board Representative of North Sumatera Province, while the competence and professional commitment has positive and significant on ethical behavior to the auditors of the Financial Audit Board Representative of North Sumatera Province. Simultaneously, emotional intelligence, independence, integrity, competence, and professional commitment has significant effect on ethical behavior to the auditors of the Financial Audit Board Representative of North Sumatera Province.