PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KINERJA AUDITOR DALAM KANTOR AKUNTAN PUBLIK DI JAKARTA
Daftar Isi:
- Carien Dwindah Sari Lumban Tobing, 2011; The Influence of Emotional Question and Spiritual Question on The Performance of Auditors in Public Accounting in Jakarta Generally, the purpose of this research are : 1) to know wether emotional questions have influence to auditor’s performance 2) to know wether spiritual questions have influence to auditor’s performance. The subject of this research are auditors who work in public accountant office in Jakarta. Multiple regression analysis was applied in the research. t test was employed to examine the partial effect upon auditors’ performance, and F test was employed to examine the simultan effect of all independent variables upon auditors’ performance. The research result show that emotional question and spiritual question simultaneously had significantly effect on auditor’s performance. But, partially, only spiritual question has significantly and dominantly effects on auditor’s performance. Spiritual quotient give more contribution influence to auditors’ performance than emotional quotient (Beta 0,609 > Beta 0,174). Base on the result, emotional and spiritual quotient also show significantly influence, in case to increase auditors’ optimum performance until 19,6 % in public accountant office (Adjusted R Square = 0,196). The rest, 80,4 % was caused by other variables from outside this research like auditors’ intelligence quotient, the condition of work place, etc.