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Jurnal

Jurnal Akuntansi dan Auditing Indonesia

Keyword

Spiritual Intelligence, Emotinal Intelligence, Performance.

Pengarang

Rustam Hanafi

Subject

  1. ACCOUNTING
  2. AUDITING

    [Abstrak]





    The objective of this research was to investigate empirical evidence about
    influence auditor spiritual intelligence on the performance with emotional
    intelligence as a mediator variable. Linear regression models are developed to
    examine the hypothesis and path analysis. The dependent variable of each modeln
    is auditor performance, whereas the independent variable of model 1 is
    spiritual intelligence, of model 2 are emotional intelligence and spiritual
    intelligence. The parameters were estimated by questioner data, with of 83
    bauditor respondent had worked in public accountant firms all of Jawa Tengah
    and Daerah Istimewa Yogyakarta. Result of testing showed that empirical evidence supports all the proposed
    hypothesis. With path analysis, this research shows relation of third variables
    (spiritual intelligence, emotional intelligence, and performance) that
    spiritual intelligence as the mediator variable.

    Periode

    Vol 14, Nomor 1, Tahun 2010

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