KECERDASAN EMOSIONAL DAN KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK

Mochammad , Ali Noor and Ardiani , Ika Sulistyawati (2011) KECERDASAN EMOSIONAL DAN KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK. Jurnal Akuntansi Keperilakuan Indonesia, 1 (1). pp. 10-21. ISSN 1475 - 1488

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    Abstract

    This research aimed to analyze the influence of emotional intelligence on the performance of auditors. Competitive world of today is becoming hard work, both when the AFTA effect since 2003 and APEC in 2010. With the enactment of this, so many professionals from abroad will go to Indonesia. Accounting needs of the business world today is very necessary in the face of this globalization era. An accountant in addition must have the intellectual ability, also needs to have the capability of organizational communication, interpersonal, and attitudes to a career in the ever-changing environment and tight with competition. This research is a replication of research Surya and Hananto (2004) with the emotional quotient test the effect on the performance of auditors. The population of this research is all auditors working in public accounting firm in central java. Sample in this study were 87 respondents. Sample this study uses convinence sampling to spread kuesioner. Metode convinence analysis in this study using multiple regression analysis, classical asusmsi test, test of hypothesis. F test used to test the effect of independent variables and dependent variables simultaneously and t test to test the effect of each independent variable and dependent variable. The results of this study indicate that emotional skills, emotional skills and emotional values and beliefs have a significant influence on the performance of auditors. Emotional intelligence sub-variables are emotional skills, emotional skills and values and beliefs emotions simultaneously and partially significant effect on auditors 'performance of 53.4 percent and 46.6 percent of auditors' performance is influenced by other variables.

    Item Type: Article
    Subjects: H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
    Divisions: UPN Jatim Journal > Jurnal Akuntansi Keperilakuan Indonesia
    Depositing User: Users 8 not found.
    Date Deposited: 14 Jun 2012 08:00
    Last Modified: 18 Jun 2012 09:25
    URI: http://eprints.upnjatim.ac.id/id/eprint/3223

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