PENGARUH KECERDASAN SPIRITUAL, KECERDASAN EMOSIONAL, DAN PROFESIONALISME TERHADAP KINERJA AUDITOR (Studi Pada Kantor Akuntan Publik di Wilayah Jakarta Barat)

FADILLAH, RIFKY ARMANDA (2019) PENGARUH KECERDASAN SPIRITUAL, KECERDASAN EMOSIONAL, DAN PROFESIONALISME TERHADAP KINERJA AUDITOR (Studi Pada Kantor Akuntan Publik di Wilayah Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study discusses the influence of Spiritual Intelligence, Emotional Intelligence and Professionalism on Auditor Performance at the Office of Public Accountants Representative of DKI Jakarta Province (West Jakarta) using multiple regression analysis. Subjects in the research were auditors working at the DKI Jakarta Public Accountant Office (West Jakarta). In this study using hypothesis testing studies. The sampling technique with a purposive sampling approach. The sample of this study was 90 respondents from the Public Accountant Office in DKI Jakarta. In this study there are three variables, which consist of dependent and independent variables. Dependent variables are auditor performance and independent variables namely Spiritual Intelligence, Emotional Intelligence and Auditor Professionalism. The results of the study prove that: 1) Spiritual Intelligence does not have a positive effect on Auditor Performance 2) Emotional Intelligence has a positive effect on Auditor Performance 3) Professionalism has a negative effect on Auditor Performance Keywords: Spiritual Intelligence, Emotional Intelligence, and Professionalism on Auditor Performance. Penelitian ini membahas pengaruh Kecerdasan Spiritual, Kecerdasan Emosional dan Profesionalisme terhadap Kinerja Auditor pada Kantor Akuntan Publik Perwakilan Provinsi DKI Jakarta (Jakarta Barat) menggunakan analisis regresi berganda. Subjek dalam penelitian auditor yang bekerja pada Kantor Akuntan Publik DKI Jakarta (Jakarta Barat). Dalam penelitian ini menggunakan studi pengujian hipotesis. Adapun teknik pengambilan sampel dengan pendekatan purposive sampling. sampel penelitian ini dengan responden sebanyak 90 responden pada Kantor Akuntan Publik di DKI Jakarta. Pada penelitian ini terdapat tiga variabel, yang terdiri dari variabel dependen dan independen. Variabel dependen yaitu kinerja auditor dan variabel independen yaitu Kecerdasan Spiritual, Kecerdasan Emosional dan Profesionalisme Auditor. Hasil penelitian membuktikan bahwa : 1) Kecerdasan Spiritual tidak berpengaruh positif terhadap Kinerja Auditor 2) Kecerdasan Emosional berpengaruh positif terhadap Kinerja Auditor 3) Profesionalisme berpengaruh negatif terhadap Kinerja Auditor Kata Kunci : Kecerdasan Spiritual, Kecerdasan Emosional, dan Profesionalisme Terhadap Kinerja Auditor.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 216
NIM: 43214120183
Uncontrolled Keywords: Kecerdasan Spiritual, Kecerdasan Emosional, dan Profesionalisme Terhadap Kinerja 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: 05 Dec 2019 02:34
Last Modified: 07 Jan 2020 07:29
URI: http://repository.mercubuana.ac.id/id/eprint/52527

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