SPIRITUAL INTELLIGENCE, EMOTIONAL INTELLIGENCE AND AUDITOR’S PERFORMANCE

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The objective of this research was to investigate empirical evidence about influence

auditor spiritual intelligence on the performance with emotional intelligence as a mediator

variable. Linear regression models are developed to examine the hypothesis and path analysis.

The dependent variable of each model is auditor performance, whereas the independent

variable of model 1 is spiritual intelligence, of model 2 are emotional intelligence and spiritual

intelligence. The parameters were estimated by questioner data, with of 83 auditor respondent

had worked in public accountant firms all of Jawa Tengah and Daerah Istimewa Yogyakarta.

With path analysis, this research shows relation of third variables (spiritual intelligence,

emotional intelligence, and performance) that spiritual intelligence has indirect positive

influenced to performance with emotional intelligence as the mediator variable.

Keywords: Spiritual Intelligence, Emotional Intelligence, Performance.

Results of testing showed that empirical evidence supports all the proposed hypothesis.

Abstrak

Tujuan penelitian ini adalah untuk menemukan bukti empiris mengenai pengaruh

kecerdasan spiritual auditor terhadap kinerja dengan kecerdasan emosional sebagai variabel

mediator. Model regresi linier dikembangkan untuk menguji hipotesis dan analisis path. Variabel

dependen dari masing-masing model adalah kinerja auditor sedangkan variabel independen dari

model 1 adalah kecerdasan spiritual dan model 2 adalah kecerdasan emosional dan kecerdasan

spiritual. Parameter yang digunakan diukur dengan menggunakan data kuesioner dengan

responden 83 auditor yang bekerja di kantor akuntan publik di seluruh wilayah Jawa Tengah dan

Daerah Istimewa Yogyakarta.

yang diajukan. Dengan menggunakan analisis path, penelitian ini menunjukkan hubungan dari

ketiga variabel (kecerdasan spiritual, kecerdasan emosional, dan kinerja). Kecerdasan spiritual...
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