The influence of intelligence factors on the auditors performance at public accounting firms in Jakarta area
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Feb 28, 2023
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Abstract
This study examines the influence of Intelligence Factors on Auditor Performance at Public Accounting Firms in Jakarta Region. The independent variables used in this study involve Intellectual Intelligence, Spiritual Intelligence, Emotional Intelligence, and Adversity Intelligence. Meanwhile, the dependent variable used in this study is Auditor Performance. This research is a type of quantitative research. The data collection method used a questionnaire. The population used in this study are the auditors working in Public Accounting Firms in Jakarta. The sampling technique in this study used a purposive sampling method with a total of 312 samples. In addition, the data analysis method used in this research is the tests of descsriptive statistics, data quality, multiple linear regression, and hypothesis testing. Based on the analysis obtained from this study, it is concluded that Intellectual Intelligence, Spiritual Intelligence, Emotional Intelligence, and Adversity Intelligence positively influence Auditor Performance
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How to Cite
Isyarani, S. N., & Astuti, C. D. (2023). The influence of intelligence factors on the auditors performance at public accounting firms in Jakarta area. Enrichment : Journal of Management, 12(6), 4762-4770. https://doi.org/10.35335/enrichment.v12i6.1117
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Brody, R. G., Gupta, G., & Salter, S. B. (2020). The Influence of Emotional Intelligence on Auditor Performance. Accounting and Management Information Systems, 19(3), 543–565.
Chotimah, C. C. (2020). Pengaruh Adversity Quotient, Locus of Commitment dan Tipe Kepribadian terhadap Kinerja Auditor Dengan Islamic Work Ethics sebagai Variabel Moderasi. UIN Syarif Hidayatullah Jakarta.
Cibu, A. Y. (2021). Pengaruh Organizational Citizenship Behaviour, Psychological Well-Being, Healthy Lifestyle, dan Spiritual Quotient Terhadap Kinerja Auditor (Studi Pada Inspektorat Provinsi Sulsel). Universitas Hasanuddin.
Fajriati, F. N. (2020). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Kecerdasan Spiritual Terhadap Kinerja Auditor. UPN Veteran Yogyakarta.
Fitri, Y. (2019). The Role of Adversity Intelligence in Encouraging the Implementation of Islamic Work Ethics and the Impact on Accountant’s Performance and Career Development of Accountants. Social Sciences on Sustainable Development for World Challenge: The First Economics, Law, Education and Humanities International Conference, KnE Social Sciences, 619–633. https://doi.org/10.18502/kss.v3i14.4342
Jahormin Simarmata, & Nursamsiyah. (2018). Pengaruh Intelligence Quotient, Emotional Quotient, Spiritual Quotient, Dan Self Efficacy Terhadap Kinerja Auditor ( Studi Empiris Pada Beberapa Kantor Akuntan Publik Di Jakarta Selatan ). Jurnal Liabilitas, 3(2), 73–91. https://doi.org/10.54964/liabilitas.v3i2.40
Maharani, A. P. G., Gamayuni, R. R., & Widiyanti, A. (2022). Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Kecerdasan Spiritual dan Etika Profesi Terhadap Kinerja Auditor. Journal Syntax Admiration, 3(8), 973–989.
Mahmud, M., Soetjipto, B. E., & Wardoyo, C. (2022). The Influence of Professional Ethics and Emotional Intelligence Implementation on Auditor Performance. Journal of Sosial Science, 3(3), 507–515. https://doi.org/10.46799/jss.v3i3.343
Nurhab, M. I., Alfansi, L., Pareke, F. J., & Anwar, S. (2022). Pengaruh Kecerdasan Intelektual (IQ) dan Kecerdasan Emosinal (EQ) Terhadap Kinerja. 2(1), 18–29.
Pasaribu, F. Y. (2019). Pengaruh Intelligent Quotient Emotional Quotient Spiritual Quotient Terhadap Kinerja Auditor pada KAP Kota Medan. Universitas Sumatera Utara.
Riskandyani, K. (2020). Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Kecerdasan Adversitas Terhadap Kinerja Auditor. Universitas Pendidikan Indonesia.
Sari, H. N., & Margie, L. A. (2021). Pengaruh Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Kinerja Auditor Dengan Kode Etik Sebagai Variabel Moderasi. SAKUNTALA: Prosiding Sarjana Akuntansi Tugas Akhir Secara Berkala, 204–211.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Alfabeta.
Sukmawati, R., & Tarmizi, M. I. (2022). Determinan Kinerja Auditor: Studi di Wilayah Jakarta Selatan. JEMASI: Jurnal Ekonomi Manajemen Dan Akuntansi, 18(1), 17–30. https://doi.org/10.35449/jemasi.v18i1.537
Wardani, I. A., & Sugiharto, D. Y. P. (2020). Hubungan Adversity quotient dan Dukungan Sosial dengan Optimisme Akademik pada Siswa SMP Negeri 1 Wanadadi. Konseling Edukasi: Journal of Guidance and Counseling, 4(2), 160–178. https://doi.org/10.21043/konseling.v4i2.7975
Yusuf, R. P. A., Sukarmanto, E., & Purnamasari, P. (2018). Pengaruh Kecerdasan Spiritual, Kecerdasan Intelektual dan Pengalaman Kerja terhadap Kinerja Auditor (Studi Kasus Pada Kantor Akuntan Publik di Kota Bandung). Prosiding Akuntansi, 663–668. https://doi.org/10.29313/.v0i0.13367