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PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KINERJA AUDITOR PADA INSPEKTORAT KOTA KENDARI

JURNAL AKUNTANSI · Vol. 1 No. 1 (2017)

ISSN
2503-3069
Published
2017-04-10
Publisher
JURNAL AKUNTANSI
Language
eng

Abstract

This research aimed of presented to examine the effect of emotional intelligence and spiritual intelligence on the performance of Auditors. Primary data in this research were obtained from the perception of all employees involved in the audit process in the scope of the Inspectorate of Kendari. Perceptions of respondents was measured by responses to questionnaires that uses ordinal measurement with a 5 point Likert scale. The analytical tool used to test the hypothesis is multiple linear regression analysis.The result of this research indicate that emotional and spiritual Intelligence partially and simultaneously positively and significant effect on the performance of auditors. The result of the coefficient of determination for emotional and spiritual intelligence is R2 = 0,704. This number can be used to see the contribution of emotional and spiritual intelligence on the performance of auditors is 70,4%, while the remaining 29,6% was obtained from the contribution of other factors.Keywords: Emotional Intelligence, Spiritual Intelligence, and Performance of Auditors.

Collaboration network of the authors

19 authors · 48 co-authorship links

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  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Ari NofitasariAffiliation unknown2
Sartini RiskyAffiliation unknown2
Sarawa SarawaUniversitas Halu Oleo1
La Ode Muhammad Harjoni KilowasidAffiliation unknown1
Nurhaida NurhaidaAffiliation unknown1
Samsu AlamAffiliation unknown1
Nana SumarnaUniversitas Halu Oleo1
Muhammad YasinUniversitas Halu Oleo1
La Ode KaimudinAffiliation unknown1
Izlan SentrioAffiliation unknown1
Laode SaltarAffiliation unknown1
Fikki PrasetyaAffiliation unknown1
Sari Ari LestariAffiliation unknown1
Siti MasriwatiAffiliation unknown1
Arie NofitasariAffiliation unknown1
Nawawi NawawiAffiliation unknown1
Dodi Priyatmo SilondaeAffiliation unknown1
Sudarmi Suud BinasarAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/AKUNTANSI/oai, first harvested 30 Okt 2026, last seen 30 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL  TERHADAP KINERJA AUDITOR  PADA INSPEKTORAT KOTA KENDARI</dc:title>
	<dc:creator>Lisnawati, Lisnawati</dc:creator>
	<dc:description xml:lang="en-US">This research aimed of presented to examine the effect of emotional intelligence and spiritual intelligence on the performance of Auditors. Primary data in this research were obtained from the perception of all employees involved in the audit process in the scope of the Inspectorate of Kendari. Perceptions of respondents was measured by responses to questionnaires that uses ordinal measurement with a 5 point Likert scale. The analytical tool used to test the hypothesis is multiple linear regression analysis.The result of this research indicate that emotional and spiritual Intelligence partially and simultaneously positively and significant effect on the performance of auditors. The result of the coefficient of determination for emotional and spiritual intelligence is R2 = 0,704. This number can be used to see the contribution of emotional and spiritual intelligence on the performance of auditors is 70,4%, while the remaining 29,6% was obtained from the contribution of other factors.Keywords: Emotional Intelligence, Spiritual Intelligence, and Performance of Auditors.</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-04-10</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/AKUNTANSI/article/view/2137</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI; Vol 1, No 1 (2016)</dc:source>
	<dc:source>2503-3069</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/AKUNTANSI/article/view/2137/1521</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI</dc:rights>
</oai_dc:dc>