Insan Cita Bongaya Research Journal
Vol. 2 No. 3 (2023): Juni

Pengaruh Kecerdasan Spiritual Terhadap Kinerja Auditor Pada Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) Perwakilan Provinsi Sulawesi Selatan

Sambo, Eva Marin (Unknown)
Rahayu, Andi Juliana (Unknown)

Article Info

Publish Date
30 Jun 2023

Abstract

Abstract: This study aims to determine the influence of Spiritual Intelligence on Auditor Performance at the Audit Board of the Republic of Indonesia Representative of South Sulawesi Province. The sampling technique uses the Nonprobability Sampling technique (convienence sampling) so that a sample of 37 respondents was obtained. Data analysis methods for hypothesis testing are performed using simple regression tests and t tests. The results of this study show that spiritual intelligence has a positive and significant effect on auditor performance. The better the spiritual intelligence, the better the auditor's performance. The r square value obtained has a moderate magnitude, this is because there are still some respondents who answer with hesitant answers and disagree on some statements.

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Journal Info
Insan Cita Bongaya Research Journal
Website

Abbrev

icbrj

Publisher

Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya

Subject

Economics, Econometrics & Finance

Description

ICBRJ: Insan Cita Bongaya Research Journal merupakan jurnal yang dikelola oleh Korps Alumni HMI (KAHMI) Rayon STIEM Bongaya. Menerbitkan artikel penelitian pada bidang Ekonomi, Manajemen, dan ...