Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Terhadap Kinerja Auditor Dengan Kode Etik Sebagai Variabel Moderasi

Hanifah Nurlaila Sari, Lyandra Aisyah Margie

Abstract


This study aims to determine whether emotional intelligence and spiritual intelligence affect the performance of auditors with a code of ethics as a moderating variable. Respondents in this study were auditors who worked at the Public Accounting Firm in South Jakarta. The number of auditors who became respondents in this study were 68 respondents. The sampling method used in this study is convenience sampling. The results of this study indicate that emotional intelligence and spiritual intelligence simultaneously affect the performance of auditors. This significant relationship is positive, which means that if the independent variable increases, the dependent variable also increases and vice versaThis study aims to determine whether emotional intelligence and spiritual intelligence affect the performance of auditors with a code of ethics as a moderating variable. Respondents in this study were auditors who worked at the Public Accounting Firm in South Jakarta. The number of auditors who became respondents in this study were 68 respondents. The sampling method used in this study is convenience sampling. The results of this study indicate that emotional intelligence and spiritual intelligence simultaneously affect the performance of auditors. This significant relationship is positive, which means that if the independent variable increases, the dependent variable also increases and vice versa.

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References


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