Image of Pengaruh Komitmen Profesional, Kecerdasan Intelektual, Kecerdasan Emosional Terhadap Kinerja Auditor Melalui Kepuasan Kerja Sebagai Variabel Intervening (Studi Pada Kantor Akuntan Publik Di Sumatera Bagian Tengah)
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Pengaruh Komitmen Profesional, Kecerdasan Intelektual, Kecerdasan Emosional Terhadap Kinerja Auditor Melalui Kepuasan Kerja Sebagai Variabel Intervening (Studi Pada Kantor Akuntan Publik Di Sumatera Bagian Tengah)

The profession as a public accountant has a very important social role
related to the duties and responsibilities assigned by the auditor. The task of a
public accountant is to examine and provide an opinion on the fairness of the
financial statements of a business entity based on predetermined standards. This
shows that the Auditor is responsible for the opinion given to the published
financial statements.
The purpose of this study was to examine and analyze the effect of
professional commitment, emotional intelligence, and intellectual intelligence on
auditor performance through job satisfaction as an intervening variable by
auditors at public accounting firms in Central Sumatra. The population in this
study are auditors who work in Public Accounting Firms in Central Sumatra with
a sample of 23 KAPs. Sampling in this study using the Survey method. Data
analysis to test the hypothesis using SEM-PLS (structural equation modelingpartial
least square) analysis.
The results of the study prove that Professional Commitment affects
Auditor Performance, Emotional Intelligence affects Auditor Performance,
Intellectual Intelligence affects Auditor Performance, Job Satisfaction mediates
the effect of Professional Commitment on Auditor Performance, Job Satisfaction
mediates the influence of Emotional Intelligence on Auditor Performance and Job
Satisfaction mediates the influence of Intellectual Intelligence on Auditor
Performance.
Key words : Professional commitment, intellectual intelligence, emotional
intelligence, job satisfaction, auditor performance

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 221 (0032)
10 07. 221 (0032)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 221 (0032)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xii, 124 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 221 (0032)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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