Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kompetensi dan Lingkungan Kerja pada Kinerja Auditor
Abstract
The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence, emotional intelligence, competence and work environment on auditor performance. This research was conducted at the Public Accounting Firm (KAP) in Bali. The population in this study are all auditors who work at KAP in Bali. The sample of this study was 55 respondents, carried out with saturated sampling technique. The data used are primary data with data collection methods namely questionnaires. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence, competence and work environment have a positive effect on auditor performance. The results of this study as input for the leadership of the Public Accounting Firm in seeking better performance, and for the auditor can be used as evaluation material to maintain and improve performance in conducting audits.
Keywords: Intellectual Intelligence; Emotional Intelligence; Competence; Work environment; Auditor Performance.
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References
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Tubbs, R. M. (1992). The Effect of Experience on the Auditor’s Organization and Amount of Knowledge. The Accounting Review, 67(4), 783–801.
Wardhani, R. S., & Lesmana, I. (2014). Analisis Faktor-Faktor yang Mempengaruhi Pemilihan Karir Akuntan Bagi Mahasiswa Akuntansi (Studi Pada Jurusan Akuntansi FE Universitas Bangka Belitung). Jurnal Akuntansi (Media Riset Akuntansi & Keuangan), 2(1), 48–62.
Watkin, C. (2000). Developing Emotional Intelligence. International Journal of Selection and Assesment, 8(2), 89–92.
Wiguna, I. P. I., & Yadnyana, K. (2019). The role of working experience moderating the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical decision of tax consultants in Bali area. International Research Journal of Management, IT and Social Sciences, 6(3), 18–28. https://doi.org/10.21744/irjmis.v6n3.624
Wu, T. H., Huang, S. M., Huang, S. Y., & Yen, D. C. (2017). The Effect of Competencies, Team Problem-Solving Ability, and Computer Audit Activity on Internal Audit Performance. Information Systems Frontiers, 19(5), 1133–1148.
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Yuliana, G., & Latrini, M. (2016). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, Kecerdasan Intelektual Dan Independensi Pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 16(2), 1034–1062.
Apriyanti, Taufik, T., & Mudrika, A. H. (2014). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual Dan Perilaku Etis Terhadap Kinerja Auditor Pemerintah (Studi Empiris pada BPK-RI dan BPKP Perwakilan Provinsi Riau). Jurnal Akuntansii, Fakultas Ekonomi Universitas Riau, Pekanbaru, 1(2), 1–15. https://doi.org/10.1016/j.cell.2009.01.043
Ariani, K., & Badera, I. (2015). Pengaruh Integritas, Obyektivitas, Kerahasiaan, Dan Kompetensi Pada Kinerja Auditor Inspektorat Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 10(1), 182–198.
Brown, P. A., Stocks, M. H., & Wilder, W. M. (2007). Ethical exemplification and the AICPA code of professional conduct: An empirical investigation of auditor and public perceptions. Journal of Business Ethics, 71(1), 39–71. https://doi.org/10.1007/s10551-006-9124-3
Ciarrochi, J., Deane, F. P., & Anderson, S. (2002). Emotional Intelligence Moderates the Relationship between Stress and Mental Health. Personality and Individual Differences, 32(2), 197–209. https://doi.org/10.1016/s0010-4655(98)00074-5
Cook, G. L., Bay, D., Visser, B., Myburgh, J. E., & Njoroge, J. (2011). Emotional Intelligence: The Role of Accounting Education and Work Experience. Issues in Accounting Education, 26(2), 267–286. https://doi.org/10.2308/iace-10001
Darmayanti, N. (2018). Pengaruh Stress Kerja, Faktor Lingkungan, Dan Budaya Organisasi Terhadap Kinerja Auditor Independen (Studi Pada Auditor Independen Kantor Akuntan Publik Di Surabaya). J-MACC: Journal of Management and Accounting, 1(1), 55–69.
Dharmanegara, I., Sitiari, N., & Wirayudha, I. (2016). Job Competency and Work Environment : the effect on Job Satisfaction and Job Performance among SMEs Worker. IOSR Journal of Business and Management (IOSR-JBM), 18(1), 19–26. https://doi.org/10.9790/487X-18121926
Erawan, N. M. A. N. P. (2018). Pengaruh Kompetensi , Pengalaman Kerja , Gaya Kepemimpinan dan Lingkungan Kerja Pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 24(3), 2360–2388.
Furiady, O., & Kurnia, R. (2015). The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity Towards Audit Quality. Procedia - Social and Behavioral Sciences, 211, 328–335. https://doi.org/10.1016/j.sbspro.2015.11.042
Ghozali, I. (2016). Aplikasi Analisis Multivariative Dengan Program IBM SPSS 23 (Edisi 8). Semarang: Badan Penerbit Uniersitas Diponogoro.
Hasanuddin, R., & Sjahruddin, H. (2017). The Structure of Emotional Intelligence, Spiritual Intelligence and Its Relationship with Work Enthusiasm and Auditor Performance. World Journal of Business and Management, 3(1), 67–85. https://doi.org/10.5296/wjbm.v3i1.11321
Husam, A., Rana, A. N., & Abdulhadi, R. (2013). Factors Affecting The Quality of Auditing : The Case of Jordanian Commercial Banks Accounting Department , College of Business. International Journal of Business and Social Science, 4(11), 206–222.
Iskandar. (2017). Pengaruh Karakteristik Individu, Beban Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Kantor Inspektorat Daerah Provinsi Sulawesi Tengah. Katalogis, 5(1), 68–79.
Kalbers, L. P., & Fogarthy, T. J. (1995). Professionalism and Its Concequences: A Study of Internal Auditors. Auditing: A Journal of Practice and Theory, 14(1), 64–86.
Kristiyanti, L. (2017). Pengaruh Emotional Quotient Dan Self Efficacy Terhadap Kinerja Auditor (Studi Kasus Kantor Akuntan di Surakarta dan Yogyakarta). Jurnal Akuntansi Dan Pajak, 16(01), 88–102. https://doi.org/10.29040/jap.v16i01.24
Pitaloka, E., & Sofia, I. P. (2014). The Affect of Work Environment, Job Satisfaction, Organization Commitment on OCB of Internal Auditors. International Journal of Business, Economics and Law, 5(2), 10–18. https://doi.org/10.1097/01.JNR.0000387319.28010.5e
Ratnantari, I. G. A. M., & Putri, I. G. A. M. A. D. (2017). Pengaruh Kecerdasan Intellektual, Kecerdasan Emosional, Kecerdasan Spiritual, Indepedensi dan Komitmen Organisasi pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 20(1), 814–844.
Robbins, S. P., & Judge, T. A. (2008). Perilaku Organisasi (Ke-12). Jakarta: Salemba Empat.
Sony, M., & Mekoth, N. (2016). The Relationship Between Emotional Intelligence, Frontline Employee Adaptability, Job Satisfaction and Job Performance. Journal of Retailing and Consumer Services, 30, 20–32. https://doi.org/10.1016/j.jretconser.2015.12.003
Tubbs, R. M. (1992). The Effect of Experience on the Auditor’s Organization and Amount of Knowledge. The Accounting Review, 67(4), 783–801.
Wardhani, R. S., & Lesmana, I. (2014). Analisis Faktor-Faktor yang Mempengaruhi Pemilihan Karir Akuntan Bagi Mahasiswa Akuntansi (Studi Pada Jurusan Akuntansi FE Universitas Bangka Belitung). Jurnal Akuntansi (Media Riset Akuntansi & Keuangan), 2(1), 48–62.
Watkin, C. (2000). Developing Emotional Intelligence. International Journal of Selection and Assesment, 8(2), 89–92.
Wiguna, I. P. I., & Yadnyana, K. (2019). The role of working experience moderating the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical decision of tax consultants in Bali area. International Research Journal of Management, IT and Social Sciences, 6(3), 18–28. https://doi.org/10.21744/irjmis.v6n3.624
Wu, T. H., Huang, S. M., Huang, S. Y., & Yen, D. C. (2017). The Effect of Competencies, Team Problem-Solving Ability, and Computer Audit Activity on Internal Audit Performance. Information Systems Frontiers, 19(5), 1133–1148.
Yadnya, I. P. P., & Ariyanto, D. (2017). Pengaruh Kompetensi Dan Independensi Pada Kinerja Auditor Dengan Etika Auditor Sebagai Variabel Moderasi. E-Jurnal Akuntansi Universitas Udayana, 19(2), 973–999.
Yuliana, G., & Latrini, M. (2016). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, Kecerdasan Intelektual Dan Independensi Pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 16(2), 1034–1062.
Published
2020-07-10
How to Cite
PRATIWI, Ni Luh Yuni; SURYANAWA, I Ketut.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kompetensi dan Lingkungan Kerja pada Kinerja Auditor.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 7, p. 1738 - 1749, july 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/58022>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i07.p10.
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