PENGARUH REMUNERASI, PELATIHAN, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KINERJA AUDITOR PADA DIREKTORAT JENDERAL PAJAK
Daftar Isi:
- Performance can be define as level of accomplishment in conducting job responsibility. Generally, performance measurement is related with three aspects, those are: quantity aspect, quality aspect and cooperative aspect. The objective of this research is for testing and knowing the effect of remuneration, training, emotional quotient and spiritual quotient to the auditor performance at General Directorate of Taxes. This research is a quantitative study, determining sample using purposive sampling/judgment sampling. The number of auditors in the regional office General Directorate of Taxes such as the population is about 310. Respondents be samples in research are the leaders of the team and the chairman of the group (supervisor) tax auditors is as many as 84. A questionnaire collected amounted to 64 and amount were not returned as many as 20 or 76% of the questionnaires were returned. The data is analyzed with multiple regression analysis models. The results of research show that remuneration, training, emotional quotient and spiritual quotient have positive effects to the auditor performance partially. The research also explain that the theory which used as basis in this research is similar to the results from previous. The practical benefits of this research can be a reference or opinion to the Directorate-General of Taxes in order to improve the ability of Auditors in carrying out their tasks with more give attention related to remuneration, the development of training, upgrade of emotional and spiritual quotient (ESQ), so it can work with more optimal