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All Journal Bandung Conference Series: Accountancy
Nurhana Sa'diah
Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung
Economics, Econometrics & Finance

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Pengaruh Kecerdasan Spiritual dan Insentif Kerja terhadap Audit Judgment Nurhana Sa'diah; Pupung Purnamasari; Nopi Hernawati
Bandung Conference Series: Accountancy Vol. 2 No. 1 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.339 KB) | DOI: 10.29313/bcsa.v2i1.1997

Abstract

Abstract. The study was aimed at identifying the effect of spiritual intelligence and work incentives on audits of judgment on the municipal office of the public accountant of bandung registered in the financial services authority (OJK). The data-collection technique USES a questionnaire. Instrument testing USES methods of validity and containment testing. Classic assumptions test using normality tests, multicollating tests, and heterosity tests. The hypothetical test used using multiple regression analysis. A sample of this study was the auditor who worked for the office of the public accountant in the city of bandung registered with the financial services authority (OJK). Data obtained by directly handing out questionnaires to a total of 37 and only 32 of the respondents returned. Data analysis using multiple regression methods with version 23 of SPSS program assistance. Studies indicate that spiritual intelligence is influenced by an audit of judgment. Work incentives do not affect judgment audits. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan spiritual dan insentif kerja terhadap audit judgment pada Kantor Akuntan Publik (KAP) di Kota Bandung yang terdaftar di Otoritas Jasa Keuangan (OJK). Teknik pengumpulan data menggunakan kuesioner. Uji coba instrumen menggunakan metode uji validitas dan uji reabilitas. Uji asumsi klasik menggunakan uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Uji hipotesis yang digunakan menggunakan analisis regresi berganda. Sampel dari penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Kota Bandung yang terdaftar di Otoritas Jasa Keuangan (OJK). Data diperoleh dengan membagikan kuesioner secara langsung kepada responden sebanyak 37 dan hanya 32 yang kembali. Analisis data menggunakan metode regresi berganda dengan bantuan program SPSS versi 23. Hasil penelitian menunjukkan bahwa kecerdasan spiritual berpengaruh terhadap audit judgment. Sedangkan insentif kerja tidak berpengaruh terhadap audit judgment.
Co-Authors Nopi Hernawati Pupung Purnamasari