August 7, 2025INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS

The Effect of Emotional Intelligence and Intellectual Intelligence Perception on Auditors' Ethical Behavior with Karma Phala as a Moderating Variable

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MAIN FINDING: Perceived emotional intelligence positively influences auditor ethical behavior.
KEY EVIDENCE: The study found no effect of perceived intellectual intelligence on auditor ethical behavior.
APPROACH: A sample of 31 auditors was surveyed using a questionnaire with quantitative methods employed.
SIGNIFICANCE: Local Karma Phala values can impact auditor integrity and ethical behavior in Bali.

Authors

NDNi Putu Ayunda Astyka Dewi IPI Nyoman Wijana Asmara PutraUdayana University

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Implication

Quantitative analysis shows perceived emotional intelligence improves ethical behavior in auditors, suggesting Karma Phala's role as a moderating variable.

Cite This Study

Dewi et al. (2025) studied this question.

synapsesocial.com/papers/689522009f4f1c896c428ea4 https://doi.org/10.47191/ijmra/v8-i08-08

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Implication

Quantitative analysis shows perceived emotional intelligence improves ethical behavior in auditors, suggesting Karma Phala's role as a moderating variable.

The Effect of Emotional Intelligence and Intellectual Intelligence Perception on Auditors' Ethical Behavior with Karma Phala as a Moderating Variable

Key Points

Discussion

Implication

Cite This Study

The Effect of Emotional Intelligence and Intellectual Intelligence Perception on Auditors' Ethical Behavior with Karma Phala as a Moderating Variable

Key Points

Discussion

Implication

Cite This Study

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