PENGARUH IQ, EQ, SQ DAN LINGKUNGAN KERJA TERHADAP KINERJA AUDITOR
Abstract
This research aim to analyse the impact of intellectual quotient, emotional quotient, spiritual quotient, and work environment on the auditor’s performance. The sample of this research was an auditor who worked in Yogyakarta and Solo Public Accounting Firms. The sample was taken by purposive sampling method and 57 auditor’s was obtained. The analysis technique which used to examine was multiple linear regression analysis using SPSS 15.0
Based on the analysis result, it found out that intellectual quotient and spiritual quotient did not influence to the auditor’s performance, meanwhile emotional quotient and work environment gave positive effect to the auditor’s performance. Intellectual quotient does not affect performance can be attributed to the characteristics of respondents who have a young age, the last level of education and gender. Spiritual quotient did not affect performance due to the SISRI questionnaire in contrast to ISA 200 which required auditors to be professional skepticists.