Pengaruh Independensi Auditor, Emotional Intelligence, Spiritual Intelligence Terhadap Perilaku Etis Auditor dan Kinerja Auditor

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengukur pengaruh langsung dan pengaruh tidak langsung perilaku etis auditor dan kinerja auditor ditinjau dari independensi auditor, emotional intelligence, dan spiritual intelligence pada Inspektorat dan BPKP Provinsi Gorontalo. Teknik pengambilan sampel dalam penelitian ini menggunakan metode Sampling total dan ditentukan sampel sebanyak 107 auditor. alat analisis yang digunakan adalah IBM SPSS V24. Data dikumpulkan melalui kuesioner yang disebarkan secara langsung kepada kepada responden. Hasil penelitian ini menemukan bahwa Secara parsial ditemukan bahwa variabel independensi auditor dan Emotional Intelligence berpengaruh secara signifikan terhadaap perilaku etis auditor, namun variabel spritual intelligence tidak memberikan pengaruh yang signiifkan terhadap perilaku etis auditor dan pengaruhnya pun negatif. variabel independensi auditor dan Emotional Intelligence tidak berpengaruh secara signifikan terhadap kinerja auditor. Sedangkan variabel spritual intelligence dan perilaku etis auditor yang memberikan pengaruh yang signifikan terhadap kinerja auditor. ABSTRACTThis study aims to measure the direct and indirect effects of auditor ethical behavior and auditor performance in terms of auditor independence, emotional intelligence, and spiritual intelligence in the Gorontalo Province Inspectorate and BPKP. The sampling technique in this study uses a total sampling method and a sample of 107 auditors is determined. the analytical tool used is IBM SPSS V24. Data was collected through questionnaires distributed directly to respondents. The results of this study found that Partially it was found that auditor independence and Emotional Intelligence variables significantly influence auditors' ethical behavior, but spiritual intelligence variables do not have a significant influence on the auditor's ethical behavior and their influence is negative. auditor independence and Emotional Intelligence variables have no significant effect on auditor performance. While the variables of spiritual intelligence and ethical behavior of auditors that have a significant influence on auditor performance.

Can work experience and auditor independence improve the quality of audit opinion?

“…These results explain that the Auditor at the Public Accounting Firm in Makassar views that the quality of the resulting audit opinion is urgent for all stakeholders through an attitude of independence. Auditor independence will shape public opinion as a professional profession and provide justice for all stakeholders (Ishak, 2018;. The Auditor's independence attitude will impact the full trust of the public as a guarantor of the fairness and conformity of financial statements presented with applicable principles.…”

Gejala Patologi Birokrasi Pemerintah Desa Dan Pengaruhnya Terhadap Keberhasilan Pengelolaan Dana Desa

“…Pertama kali teori ini diperkenalkan dan dikembangkan oleh Ajzen di tahun 1980 (Ishak, 2018). Ajzen mengembangkan teori ini berdasarkan perilaku manusia yang secara sadar dalam melakukan tindakan serta melakukan pertimbangan atas informasi yang ada.…”

Follow up on External Audit Result: Evidence from Telecommunications Companies in Indonesia

“…to the financial statements and accounting records of the company as well as compliance with top management policies that have been determined and adherence to government regulations and the provisions of applicable professional ties (Barbadillo et al, 2013). In the financial reporting mechanism, an audit is designed to provide assurance that the financial statements are not affected by material misstatements and also provide adequate confidence in management's accountability for the company's assets (Ishak, 2018). An internal auditor in carrying out audits is not merely for the benefit of the client but also for other parties with an interest in the financial statements and an independent auditor as the party giving an opinion on the company's financial statements which has recently faced greater demands for accountability for various practices that occur in the company in the audit (Rosandi, 2009).…”