CD Tesis

Pengaruh Emotional Intelligence, Spiritual Intelligence, Teknik Audit Berbantu Komputer Terhadap Kinerja Auditor Dengan Variable Semangat Kerja Sebagai Moderasi (Studi Empiris Provinsi Sumatera Barat, Riau Dan Lampung)

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RANDI YUDISTHIRA, 1910247004, (The Influence of Emotional Intelligence, Spiritual Intelligence, Computer Assisted Audit Techniques on Auditor Performance with Work Morale Variables as Moderation (Empirical Study of West Sumatra, Riau and Lampung Provinces), supervised by Emrinaldi Nur DP and M. Rasuli
Auditor performance is a manifestation of work in achieving better work results in achieving organizational goals. Auditor performance is the result obtained by a public accountant who carries out his duties, namely carrying out objective and independent examination of the financial reports of a company or organization, to see whether the financial reports are in accordance with existing rules and standards. Low performance can be caused by human factors. Human factors can include knowledge competency, skills, work motivation, work ethic, work enthusiasm and low organizational commitment. This research aims to test and analyze the influence of emotional intelligence, spiritual intelligence, computer-assisted audit techniques, work enthusiasm on auditor performance. Next, test and analyze work morale in moderating the influence of emotional intelligence, spiritual intelligence and computer-assisted audit techniques on auditor performance. The population of this study are auditors who work in Public Accounting Firms in the Provinces of West Sumatra, Riau and Lampung. The respondents used were auditors at junior, senior, supervisor and partner auditor levels. Sample selection was carried out using the survey method, resulting in a sample of 72 people. Data analysis uses the SEM-PLS method.
The research results state that emotional intelligence has a significant effect on auditor performance. Spiritual intelligence has a significant effect on auditor performance. Computer-assisted audit techniques have a significant effect on auditor performance. Work enthusiasm has a significant effect on auditor performance.Work enthusiasm can moderate the influence of emotional intelligence and spiritual intelligence. Work enthusiasm cannot moderate the influence of computer-assisted audit techniques on the performance of auditors at KAPs in Riau, West Sumatra and Lampung,.
Keywords: Emotional, Spiritual, Intelligence, TABK, Work Spirit, Auditor Performance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910247004

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910247004

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Melda

Versi lain/terkait

Lampiran Berkas

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