Examining the Influence of Religiosity and Emotional Intelligence on the Ethical Conduct and Decision-Making of Auditors
DOI:
https://doi.org/10.31150/ajebm.v7i10.2986Keywords:
Partial Least Square (PLS), Emotional Intelligence, Ethical Conduct and Decision-Making Ethical Behavior, ReligiosityAbstract
This study explores the impact of religiosity and emotional intelligence on the ethical behavior of auditors. The research aimed to empirically assess how these two variables contribute to ethical conduct in the auditing profession, particularly in government offices. Data were collected from 102 government auditors through a questionnaire and analyzed using the Partial Least Square (PLS) method via WarpPLS software. The results demonstrated that both religiosity and emotional intelligence significantly and positively influence auditors' ethical behavior. These findings suggest that strengthening these qualities among auditors could enhance ethical decision-making and restore public confidence in the auditing profession.
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