PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPIRITUAL DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR DALAM KANTOR AKUNTAN PUBLIK

Anis choiriah

Abstract


ABSTRACT

The aims of this study is to determine: 1)  impact of emotional intelligent on auditor’s performance  2) impact of intellectual intelligent on auditor’s performance 3) impact of spiritual intelligent on auditor’s performance 4) impact of proffesional ethics on auditor’s  performance.

This study was classified as causative study. The Population of this studywere auditors on CPA firm.The sample are auditors on CPA firm in Padang and Pekanbaru.  The collection technique of this study was the technique of survey by distributing queationnaires directly to each auditors on CPA firm. Analysis  of data by using multiple regression to see impact of emotional, intellectual, spiritual and proffesional ethics on auditors performance.

Studies show that : 1) emotional intelligent had a significant positive impact on  auditor performance  2)  intellectual intelligence had a significant positive impact on auditor performance  3) spiritual intelligence had a significant positive impact on auditor performance.  4) proffesional ethics had a significant positive impact on auditor performance.

The suggestions in this study were: 1) this study was limted to emotional intelligence, intellectual intelligence, spiritual intelligence and proffesional ethics on auditor performance, for further research can be done with additional variables which have strong impact on auditor performance.  In addition it would be nice if future studies include interviews or written statements that can explore all the aims of the study 2)  Sample of this study was limited to the auditors on CPA firm in Padang and Pekanbaru. The result might be different if the sample were expanded. 3) the auditors on CPA firm should always pay attention to improve balance between emotional, intellectual, spiritual intelligence and also proffesional ethics to achieve more maximum performance.

Keywords:            auditors, auditors performance, emotional intelligence, intellectual intelligence, spiritual intelligence, proffesional ethics


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