Models of Intellectual Intelligence, Emotional Intelligence and Emphasizing the Role of Auditor Performance with Spiritual Intelligence as Moderating Variables (Empirical Study of Inspectorate of Riau Province)

Badewin; Amri  Amir; Sri  Rahayu; Rike  Setiawati

doi:10.55927/ijems.v1i2.3935

Authors

Badewin Program Doktor Ilmu Ekonomi Universitas Jambi
Amri Amir Program Doktor Ilmu Ekonomi Universitas Jambi
Sri Rahayu Program Doktor Ilmu Ekonomi Universitas Jambi
Rike Setiawati Program Doktor Ilmu Ekonomi Universitas Jambi

DOI:

https://doi.org/10.55927/ijems.v1i2.3935

Keywords:

Intellectual Intelligence, Emotional Components, Role Stress, Spiritual Intelligence, Auditor Performance

Abstract

The purpose of this study was to determine the effect of intellectual intelligence, emotional intelligence and role stress on auditor performance by using emotional intelligence as a moderator variable (an empirical study at the Inspectorate of Riau Province). All auditors from inspection agencies in Riau Province participated in this study. The sample for data analysis was selected by convenience sampling, so that the number of samples filled in the questionnaire was 68 respondents. The data analysis method uses the partial least square method with the structural equation model method which examines the influence of intelligence, emotional intelligence and role variables on auditor performance. The results of the study show that the intellectual intelligence variable has a positive and significant effect on performance; Emotional intelligence variable has no effect on auditor performance and role stress has no effect on auditor performance. Spiritual intelligence moderates the effect of intellectual intelligence on auditor performance. And spiritual intelligence cannot moderate the influence of emotional intelligence and role pressure on auditor performance

Downloads

Download data is not yet available.

References

Ahearne, Michael, John Mathieu, and Adam Rapp. 2005. “To Empower or Not to Empower Your Sales Force, An Empirical Examination of the Influence of Leadership Empowerment Behavior on Customer Satisfaction and Performance.” Journal of Applied Psychology 90(5):945–55. doi: 10.1037/0021-9010.90.5.945.

Beykent, University, Outlook Project, and Intra Family. 2015. "The Effect of Emotional and Spiritual Intelligence of Turkey's Top Managers on Their Organizational Financial Performance." (September).

Dinda, Andreas dan Bekant, University, Outlook Project dan Intra-Family. 2015. "Dampak Kecerdasan Emosional dan Spiritual Manajer Puncak Turki terhadap Kinerja Keuangan Organisasinya." (September).

Dinda, Andreas dan Rofika Rofika. 2020. “Teknik Forensik, Pengalaman Investigator, dan Profesionalisme dalam Deteksi Kecurangan. kecerdasan mental dalam kecerdasan.

Rofika Rofika. 2020. “Penjajakan Teknik Audit, Pengalaman Audit, dan Profesionalisme dalam Deteksi Kecurangan. kecerdasan mental dalam kecerdasan.

Devi, saya Gusti Ayu Pushpita. dan Agus Indra. Tenaya 2017. “Pengaruh Etika Profesi, Self-Efficacy, Kecerdasan Spiritual, Kecerdasan Intelektual, dan Kecerdasan Emosional Terhadap Kinerja Auditor.” E-Journal Akuntansi Universitas Udaana 19(1):654–82.

Ferry, Presiono. , Rita. 2018. “Pengaruh Konflik Peran dan Ambiguitas Peran Terhadap Independensi Auditor Menggunakan Kecerdasan Mental Sebagai Variabel Pemoderasi.”

Golverdi, Al Mahdi, and Ardakan University. 2015. "Spiritual Intelligence: Aspects, Components."

Golverdi, Mehdi. 2015. “Spiritual Intelligence : Aspects , Components.” (August).

Kaur, Sukhwinder, Sukhdev Singh, and B. S. Bhatia. 2016. “Exploring Relationship Among Spiritual Quotient, Feeling of Oneness and Job Satisfaction of Employees: An Empirical Study.” International Journal of Human Resources Management (IJHRM) 5(4):1–12.

Kock, Ned WarpPLS. 2012. “Using WarpPLS in E-Collaboration Studies: Descriptive Statistics, Settings.” International Journal of E-Collaboration 7(2):1–18.

Koranmx. 2020. “Isu Tribun News.”

Lyons, Joseph B., and Tamera R. Schneider. 2005. “The Influence of Emotional Intelligence on Performance.” Personality and Individual Differences

Prativi, Nelda dan Amir Hasan. 2019. “Pengaruh Skeptisisme Profesional, Komitmen Organisasi, Tekanan Anggaran Waktu, dan Perilaku Audit Pasif Sebagai Variabel Moderator Bersama Perilaku Audit Pasif Terhadap Kinerja Auditor (Studi Empiris Provinsi Riva).” Jurnal Pecbis 11(3):198–209

Prayogi, Gusti Dian dan Erina Sudaryati. 2019. “Sistem Pengendalian Intern Pemerintah (SPIP) Sebagai Sistem BAJ (Jurnal Pelaksanaan Akuntansi) Terintegrasi Peraturan Pemerintah No. 2008 60 Salah satu unsur sistem pengendalian intern pemerintah adalah lingkungan pengendalian komunikasi. Jurnal Akuntansi Perilaku) 2(1):54–70.

Rahmadayanti, Ananda Rizki dan Sigit Ari Wibovo. 2017. “Pengaruh Kecerdasan Intelektual, Profesionalisme, Kompleksitas Tugas, Budaya Organisasi, dan Tekanan Anggaran Waktu Terhadap Kinerja Keterampilan Pemerintahan (Studi Empiris di Kantor BPK RI dan Perwakilan BPKP DIY).” Tinjauan Akuntansi dan Bisnis Indonesia 1(2):106–20. doi: 10.18196/rab.010210.

Rani, Devi Lingga , Emrinaldi Noor dan Azvir Nasir . 2021. “ Faktor-Faktor yang Mempengaruhi ___ _ Penegakan Anti-Fraud _ Sistem : Biaya : Presentasi _ _ di kantor pemerintah menyukai Mengubah Mediasi ( Survei OPD Pemerintah Provinsi Riau ). _ Saldo : jurnal Ilmiah Akuntansi 5(1):71–86.

Seron , Maria dan Eliada Hervianti. 2019. “Tinjauan teoritis auditor internal. etika profesi, kecerdasan intelektual dan kecerdasan emosional. Jurnal Akuntansi 13(1):54–71. doi: 10.25170/jara.v13i1.488

Simarmata, Jahormin. dan Nursamsia. 2018. Pengaruh Skala Kecerdasan, Faktor Emosional, Skala Antusiasme dan Efikasi Diri Terhadap Kinerja Auditor. Jurnal Ilmiah Akuntansi dan Ekonomi. Bagian 3 no. 2.

Smith, Kenneth J., David J. Emerson, and Charles R. Boster. 2018. “An Examination of Reduced Audit Quality Practices within the beyond the Role Stress Model.” Managerial Auditing Journal 33(8–9):736–59. doi: 10.1108/MAJ-07-2017-1611.

Wen, Cheng. 2017. "Analysis of the Influence of Intellectual, Emotional and Spiritual Intelligence on Employee Performance with Work Motivation as a Moderating Variable." 51–67.

Zohar, Danah., dan Ian Marshall. 2007. Intelektual quotien. Mizan reff.