The Effect of Emotional Professional Ethics and Intelligence on Auditor Decision Making (Case Study at Public Accounting Firm in South Jakarta)

This research is know the influence of Professional Ethics and Emotional Intelligence for Auditor Decision Making. The object is the auditor working on Public Accounting Firm or KAP located in South Jakarta. This research is conducted on 100 respondents by using quantitative descriptive approach. Therefore, the data used is statistical analysis in the form of multiple linear regression test. The results of this study indicate that simultaneously variable of Professional Ethics and Emotional Intelligence to Auditor Decision Making at KAP in South Jakarta. This is evidenced from the results of simultaneous test (F test) and partial test results (t test) also showed significant value of two variables that support the hypothesis that is Profession Ethics and Emotional Intelligence. Therefore the test results of this study states that there is a simultaneous influence between the variables of Professional Ethics and Emotional Intelligence on Auditor Decision Making in KAP in South Jakarta.

with agents or company management to investigate their finances. With the existence of auditors who have integrity and independence, it is expected that there will be no more fraud in the financial statements made by management. So that it will produce relevant information that is useful for investors and creditors in making rational decisions for investment. Behavior Theory Krech and Krutchfield (1983) in Kusuma (2011), said that attitude is a state in human beings that moves to act, accompanies humans with certain feelings in response to objects formed on the basis of experiences. Attitudes on a person will be a pattern or color to the behavior of the person. Auditing. Meutia (2004) in Christiani and Nugrahanti (2014) defines audit as a process to reduce the inconsistency of information that exists between managers and shareholders by using outsiders to provide endorsement of financial statements.
From the definition, it can be concluded that the audit is a service provided by the auditor in examining and evaluating the financial statements presented by the company. This examination is not intended to find fault or find fraud even though it is possible to find errors or fraud in its implementation.

Ethics
Ethics is a scientific discipline concerning the values associated with individual behavior, relating to the truth and error of certain actions, as well as the good and bad of some of the motives that lead to these actions. Ethics is used when an individual needs to make decisions from various alternatives related to moral principles. Emotional Intelligence According to Wibowo (2002) in Henda Sandika Kusuma (2011) emotional intelligence is intelligence to use emotions according to desire, the ability to control emotions so that they have a positive impact. Emotional intelligence can help build relationships towards happiness and well-being.
Auditor Decision Making According to Nuryanto (2001) in Kusuma (2011), decision (decision) means choice (choice), which is the choice of two or more possibilities. While according to Morgan and Cerullo quoted by Nuryanto (2001) in Kusuma (2011), decisions are: "A conclusion reached after consideration, which occurs after one possibility is chosen, while the other is ruled out"From the definition, it is clear that before this decision is established, thorough consideration is needed of the possible consequences that may arise, because maybe the decision taken only satisfies one group or only some people. But if we pay attention to the consequences of a decision, it can almost be said that there will not be a single decision that will please everyone .. The results of the Kusuma (2011) study are emotional intelligence influencing auditor decision making. These results illustrate that the higher the auditor's emotional intelligence will increasingly influence the auditor's decision making. H2: Emotional intelligence has a positive effect on auditor decision making.

RESEARCH METHODOLOGY
The research method carried out in this study was a causal study. Causal Study is research that aims to describe the causes of one or more problems (Now & Bougie, 2013). In this study, a causal study is used to examine the effect of information technology sophistication, management participation, and accounting manager knowledge  Vol.11, No.24, 2019 38 on the effectiveness of accounting information systems. The population in this study is the auditor working at the Public Accounting Office (KAP) in the South Jakarta area. 1358 auditors. While the number of KAP itself varies depending on the random sample to be taken.
The dependent variable in this study is auditor decision making. According to Esa (2014) decision making is taking alternative behavior from two or more alternatives (leadership actions to solve the problems faced in the organization he leads by choosing one of the possible alternatives).
The independent variable in this study is Professional Ethics. According to Rahayu and Suhayati (2013) professional ethics is a guideline that must be applied by an auditor in carrying out his activities. Public accountants are professions that have the predicate of their expertise.
Emotional Intelligence. Salovey and Mayer (2005) define emotional intelligence or what is often called EQ as, "a subset of social intelligence that involves the ability to monitor social feelings that involve abilities in others, sort through everything and use this information to guide thoughts and actions." . Based on the table above shows that there is no symptom of multicollinearity between independent variables which is indicated by the tolerance value of each variable greater than 0.10 and the Variance Inflation Factor (VIF) value is less than 10. So it can be concluded that there is no multicollinearity between the independent variables in the model regression.  Vol.11, No.24, 2019 Picture 1. Heteroskedastisitas (Sources : SPSS 23, 2017) From the scatterplots graph shows that the points spread randomly and spread both above and below the number 0 on the Y axis. It can be concluded that there is no heteroscedasticity in the regression model, so that a decent regression model is used to predict auditor decision making (PKA) based on input independent variables professional ethics (EP) and emotional intelligence (KE).

Table 5. coeficient Determination (R²)
From the results of these tests it can be seen that the adjusted R2 value is obtained at 0.505. This means that 50.5% of the variation in company performance can be explained by variations of the five independent variables, while the other 49.5% can be explained by other variables. Table 6.

simulant Significancy Simultan ( F test statistic )
Based on the table above it can be seen that the results of the calculation of the F statistic test are 8.558 with a probability of 0,000. Because probabilities are smaller than 0.05 which means simultaneously or simultaneously all independent variables of professional ethics (EP) and emotional intelligence (KE) jointly influence the auditor's decision making (PKA).  Vol.11, No.24, 2019 than 0.05. This shows that professional ethics (EP) has a positive and significant influence on auditor decision making (PKA) so Hypothesis 1 (H1) is accepted. 2. Emotional Intelligence (KE) has a value of t count of 1.997 with a significance level of 0.049 which means smaller than 0.05. This shows that emotional intelligence has a positive and significant influence on auditor decision making (PKA), so Hypothesis 2 (H²) is accepted.

CONCLUSION
Based on the results of testing and data analysis of the discussions that have been carried out previously, the conclusions obtained are as follows: 1. Professional Ethics (X1) has a positive and significant effect on Auditor Decision Making, this shows that an auditor who is able to maintain integrity, objectivity, competence and prudence in a professional manner, confidentiality and professional conduct well tend to have an impact on decision making the better. Everyone will face different conditions between theory and field practice. In this situation, an individual is likely to be faced with a conflict of interest, where the auditor is sometimes faced with difficult choices that can interfere with his integrity as an auditor. In this condition, the auditor needs to explicitly use his authority and stick to his professional code of ethics in resolving the issue of conflict of interest. 2. Emotional Intelligence (X2) has a positive and significant effect on Auditor Decision Making, this shows that an auditor who has the ability to recognize one's own feelings and other people's feelings, motivate themselves, and manage emotions well in themselves and in relationships with other people can influence good success in decision making. Emotional intelligence uses emotions according to desire, the ability to control emotions so that they have a positive impact. Emotional intelligence can help build relationships towards happiness and wellbeing

Suggestion
Based on the results of the research that has been done, the following suggestions are given: 1. For KAP To improve the work performance of better auditors, an increase in the number of trainings is needed, as well as an opportunity for auditors, especially junior auditors to take courses or improve professional education so that auditors can better maintain their integrity and can carry out work in accordance with professional ethics and emotional intelligence. 2. For further researchers It is expected to be able to use or add other research variables that are not used in this study, because this research only uses 2 (two) independent variables namely professional ethics and emotional intelligence. And it is hoped that further research will increase the number of respondents and expand the sampling location so that it can produce better results.