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Jurnal

PENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL, DAN SPIRITUAL (ESQ) DAN LOKUS PENGENDALIAN (LOCUS OF CONTROL) TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT (STUDI PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN SULAWESI TENGGARA)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 2 No. 2 (2017)

DOI
10.33772/jak-uho.v2i2.2980
ISSN
2503-1635
Published
2017-10-27
Publisher
Universitas Halu Oleo
Language
eng

Abstract

ABSTRACT The purpose of this study was to determine the effect of Intellectual, Emotional, and Spiritual Quotient (ESQ) and Locus of Control on acceptance of audit dysfunctional behavior by the respondent of the Auditor/Investigator who worked at Badan Pemeriksa Keuangan, Province of South East Sulawesi. Theories related to this research are the theory ESQ, locus of control and Audit Dysfunctional Behavior. The number of samples was determined that as many as 20 respondents using census method. Data taken from the questionnaire was distributed to all respondents and analyzed using descriptive and multiple regression analyss. The results showed 1) ESQ showed significant negative effect on acceptance of audit dysfunctional behavior, 2) Locus of Control showed insignificant positive effect on acceptance of audit dysfunctional behavior, 3) ESQ gave dominant effect on acceptance of audit dysfunctional behavior. Keywords: Intelligence, emotional, and spiritual quotient, locus of control, and audit dysfunctional behavior

Collaboration network of the authors

13 authors · 22 co-authorship links

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Co-authorOrganisationJoint articles
Muntu AbdullahAffiliation unknown1
Mifta ChulhairAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Auliah KalsumAffiliation unknown1
La Ode AntoAffiliation unknown1
Muhammad Astun SetiawanAffiliation unknown1
Ayu LestariAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Husin husinAffiliation unknown1
Kiki Fatimah SaritaAffiliation 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/jak-uho/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL, DAN SPIRITUAL (ESQ) DAN LOKUS PENGENDALIAN (LOCUS OF CONTROL) TERHADAP  PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT (STUDI PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN SULAWESI TENGGARA)</dc:title>
	<dc:creator>Dalli, Nasrullah</dc:creator>
	<dc:creator>Asni, Nur</dc:creator>
	<dc:creator>Arba Suaib, Dwi Febrian</dc:creator>
	<dc:description xml:lang="en-US">ABSTRACT                The purpose of this study was to determine the effect of Intellectual, Emotional, and Spiritual Quotient (ESQ) and Locus of Control on acceptance of audit dysfunctional behavior by the respondent of the Auditor/Investigator who worked at Badan Pemeriksa Keuangan, Province of South East Sulawesi. Theories related to this research are the theory ESQ, locus of control and Audit Dysfunctional Behavior. The number of samples was determined that as many as 20 respondents using census method. Data taken from the questionnaire was distributed to all respondents and analyzed using descriptive and multiple regression analyss.               The results showed 1) ESQ showed significant negative effect on acceptance of audit dysfunctional behavior, 2) Locus of Control showed insignificant positive effect on acceptance of audit dysfunctional behavior, 3) ESQ gave dominant effect on acceptance of audit dysfunctional behavior.  Keywords: Intelligence, emotional, and spiritual quotient, locus of control, and audit dysfunctional behavior </dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-10-27</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/jak-uho/article/view/2980</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v2i2.2980</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 2, No 2 (2017): Oktober 2017</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v2i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2980/2229</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
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