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IJSTR >> Volume 9 - Issue 8, August 2020 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

Auditor Performance From The Perspective Of Emotional Intelligence And Spiritual Intelligence At The Office Of The Financial And Development Supervisory Agency (BPKP) Of The North Sumatra Representative

[Full Text]



Henny Zurika Lubis, Sulaiman Effendi, Dahlena Sari Marbun, Muhammad Fitri Rahmadana



Emotional Intelligence, Spiritual Intelligence, Auditor Performance, and Path Analysis.



This study aims to examine the effect of emotional intelligence and spiritual intelligence of auditors on the North Sumatra BPKP office. The research approach used is the Associative Approach. Measurement of emotional and spiritual intelligence on performance uses instruments adopted from Cooper and Sawaf (1998), while spiritual intelligence is adopted from Khawari (2000). The analytical tool used in this study is Path Analysis, which is used to determine the effect of emotional intelligence and spiritual intelligence both directly and indirectly on auditor performance. The analysis shows that the emotional intelligence and spiritual intelligence of auditors directly affect the performance of auditors both jointly and partially. However, emotional intelligence contributes and has a greater influence on auditor performance compared to auditor's spiritual intelligence. Indirectly emotional intelligence also affects the performance of auditors through spiritual intelligence.



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