This study aims to analyze the influence of perceived emotional intelligence and intellectual intelligence on auditor ethical behavior, as well as the role of local Karma Phala values as a moderating variable in auditors at the BPK RI Office in Bali Province. The specific objectives of this study are: (1) to analyze the influence of perceived emotional intelligence on auditor ethical behavior, (2) to analyze the influence of perceived intellectual intelligence on auditor ethical behavior, (3) to analyze the role of Karma Phala in moderating the influence of perceived emotional intelligence on auditor ethical behavior, and (4) to analyze the role of Karma Phala in moderating the influence of perceived intellectual intelligence on auditor ethical behavior. This study uses a quantitative approach with associative causality, comparative, and descriptive designs. A sample of 31 auditors was selected through purposive sampling techniques, and data were collected using a questionnaire. Data analysis was carried out using the Moderated Regression Analysis (MRA) method. The results of the study indicate that perceived emotional intelligence has a positive effect on auditor ethical behavior, while intellectual intelligence has no effect on auditor ethical behavior. In addition, local Karma Phala values are proven to be able to moderate the influence of perceived intellectual intelligence on auditor ethical behavior, while Karma Phala is not able to moderate the influence of perceived emotional intelligence on auditor ethical behavior. These findings indicate that the integration of local cultural values can be an important aspect in building the integrity of the auditor profession in Bali.
Dewi et al. (Wed,) studied this question.
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