Image of pengaruh kecerdasan intelektual dan kecerdasan emosional terhadap kinerja auditor dengan komitmen organisasi dan kecerdasan spiritual sebagai variabel moderasi (Studi pada Kantor Akuntan Publik wilayah Sumatera Barat, Riau dan Kepulauan Riau)
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pengaruh kecerdasan intelektual dan kecerdasan emosional terhadap kinerja auditor dengan komitmen organisasi dan kecerdasan spiritual sebagai variabel moderasi (Studi pada Kantor Akuntan Publik wilayah Sumatera Barat, Riau dan Kepulauan Riau)

Auditor performance refers to the outcomes of tasks carried out by public accountants during the audit of financial statements. It encompasses the effectiveness, efficiency, and quality of the work performed by auditors throughout the auditing process. Auditor performance is not solely determined by technical proficiency, but also by the ability to manage oneself and to build effective relationships with others. There are three main factors influencing performance: individual, organizational, and psychological factors. The aim of this study is to examine and analyze the effects of intellectual intelligence and emotional intelligence on auditor performance, as well as to investigate the moderating roles of organizational commitment and spiritual intelligence in these relationships. The population of this study includes auditors working at Public Accounting Firms located in the regions of West Sumatra, Riau, and the Riau Islands. The unit of analysis comprises auditors at the levels of junior auditor, senior auditor, supervisor, and partner. This research employs a convenience sampling method, in which samples are selected based on the availability and ease of access to the subjects. The sampling frame was derived from the 2024 Directory of Public Accounting Firms and Certified Public Accountants, resulting in a total sample size of 136 respondents. The findings indicate that both intellectual intelligence and emotional intelligence significantly influence auditor performance. Furthermore, organizational commitment moderates the effect of intellectual intelligence and emotional intelligence on auditor performance. However, spiritual intelligence does not moderate the relationship between intellectual intelligence and auditor performance, nor between emotional intelligence and auditor performance.
Key words: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence,Organizational Commitment, Auditor Performance

Ketersediaan
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Perpustakaan Universitas Riau 2010247518
2010247518
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2010247518
Penerbit
Pekanbaru : UNRI – PASCA – Magister Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2010247518
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Magister Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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