PENGARUH KECERDASAN INTELEKTUAL DAN ETIKA AUDITOR TERHADAP KINERJA AUDITOR DENGAN PENGGUNAAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL INTERVENING
Daftar Isi:
- GITA MONICA SYAUFINA. The Effects of Intellectual Intelligence and Auditor Ethics on Auditor Performance by The Use of Information Technology as an Intervening Variables. Thesis, Jakarta: Faculty of Economics, Jakarta State University, 2020. This research was conducted to provide empirical evidence about the effect of intellectual intelligence and auditor ethics on auditor performance by the use of information technology as an intervening variable. This study uses primary data obtained through the distribution of questionnaires to 58 independent auditors in 9 Public Accountant Offices (KAP), South Jakarta. The sampling technique used in this study is purposive sampling technique and analyzed using SmartPLS version 3.2.8. The research method used is Structural Equation Modeling (SEM) and the level of significance used in testing hypotheses is 5%. Based on research results obtained indicate that intellectual intelligence has a significant effect on auditor performance, auditor ethics has a significant effect on auditor performance, the use of information technology has a significant effect on auditor performance, intellectual intelligence has a significant effect on the use of information technology, auditor ethics has a significant effect on the use of information technology, intellectual intelligence through the use of information technology has no significant effect on auditor performance, and auditor ethics through the use of information technology has no significant effect on auditor performance. Keywords: Intellectual Intelligence, Auditor Ethics, Use of Information Technology, Auditor Performance.