PENGARUH ETIKA PROFESI, KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR (Studi Empiris Pada Auditor di KAP Wilayah Jakarta Barat)

HARTI, PUJI (2019) PENGARUH ETIKA PROFESI, KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR (Studi Empiris Pada Auditor di KAP Wilayah Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is aimed to know the effect of ethic in profession, intelectuality, emotionality, and spiritual inteligence to the accuracy of granting the auditor's opinion. This research is conducted to public accountants in area of West Jakarta in which the auditors is the sample in this research. The method of determining the sample is by using convenience sampling method, with 85 respondents. The data used in this research is primer data. The data obtained were analyzed by using PLS (Partial Least Square) analysis techniques through SmartPLS 3.0 software. The findings of this research shows that (1) ethic in profession gives significant impact to the accuracy of granting the auditor's opinion, (2) intelectuality gives significant impact to the accuracy of granting the auditor's opinion, (3) emotional inteligence gives significant impact to the accuracy of granting the auditor's opinion, (4) spiritual inteligence gives impact to the accuracy of granting the auditor's opinion, (5) ethic in profession, intelectuality, emotional inteligence, and spiritual inteligence simultaneously give significant impact to the accuracy of granting the auditor's opinion. Keywords: Ethic in Profession, Intelectuality, Emotional Inteligence, Spiritual Inteligence, The accuracy of granting the auditor's opinion Penelitian ini bertujuan untuk mengetahui pengaruh etika profesi, kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual terhadap ketepatan pemberian opini auditor. Penelitian ini dilakukan pada KAP wilayah Jakarta Barat, dimana auditornya sebagai sampel dalam penelitian ini. Metode penentuan sampel yang digunakan dalam penelitian adalah convenience sampling, dengan sampel 85 responden. Jenis data yang digunakan dalam penelitian adalah data primer. Data yang diperoleh dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square) melalui software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa (1) etika profesi berpengaruh signifikan terhadap ketepatan pemberian opini auditor, (2) kecerdasan intelektual berpengaruh signifikan terhadap ketepatan pemberian opini auditor, (3) kecerdasan emosional berpengaruh signifikan terhadap ketepatan pemberian opini auditor, (4) kecerdasan spiritual berpengaruh signifikan terhadap ketepatan pemberian opini auditor, (5) etika profesi, kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual secara simultan berpengaruh signifikan terhadap ketepatan pemberian opini auditor. Kata kunci : Etika Profesi, Kecerdasan Emosional, Kecerdasan Intelektual, Kecerdasan Spiritual, Ketepatan Pemberian Opini Auditor.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 084
Call Number: SE/32/19/326
NIM: 43213120165
Uncontrolled Keywords: Etika Profesi, Kecerdasan Emosional, Kecerdasan Intelektual, Kecerdasan Spiritual, Ketepatan Pemberian Opini Auditor.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 24 Oct 2019 08:01
Last Modified: 31 Oct 2019 07:50
URI: http://repository.mercubuana.ac.id/id/eprint/51644

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