Jurnal Ekonomi, Akuntansi dan Perpajakan
Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)

Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, dan Kecerdasan Spiritual Terhadap Kinerja Auditor

Denada Agustia Nanda (Universitas Islam Negeri)
Cris Kuntadi (Universitas Bhayangkara Jakarta Raya)



Article Info

Publish Date
07 May 2024

Abstract

This research aims to determine the influence of emotional intelligence, intellectual intelligence and spiritual intelligence on auditor performance. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Emotional intelligence has a significant positive effect on auditor performance; 2) Intellectual intelligence has a significant positive effect on auditor performance; and 3) Spiritual intelligence has a significant positive effect on auditor performance. This shows that as emotional intelligence, intellectual intelligence and spiritual intelligence increase, the auditor's performance will also increase.

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Journal Info

Abbrev

JEAP

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Februari, Mei, Agustus, November. Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) adalah untuk mendiseminasikan, mengembangkan ...