Pengaruh kecerdasan spiritual, kecerdasan emosional, kecerdasan intelektual, komitmen organisasi, dan kompetensi terhadap kinerja auditor di kantor akuntan publik = The effect of spiritual quotient, emotional quotient, intellectual quotient, organizational commitment, and competency on auditor performance in public accounting firm

Puti, Tesalonika (2020) Pengaruh kecerdasan spiritual, kecerdasan emosional, kecerdasan intelektual, komitmen organisasi, dan kompetensi terhadap kinerja auditor di kantor akuntan publik = The effect of spiritual quotient, emotional quotient, intellectual quotient, organizational commitment, and competency on auditor performance in public accounting firm. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Setiap manusia memiliki karunia dalam bentuk kecerdasan spiritual, kecerdasan emosional, dan kecerdasan intelektual atau yang sering disebut dengan multiple intelligence. Apabila potensi tersebut dapat dimanfaatkan dengan baik, akan membuat manusia mampu menjalankan aktivitasnya dengan baik, sehingga pada akhirnya akan memberikan hasil yang baik juga. Hasil tersebut ada dalam bentuk kinerja. Kinerja seseorang tidak hanya ditunjang melalui multiple intelligence saja, namun juga dengan komitmen pada organisasi dan kompetensi. Sehingga penelitian ini akan menguji pengaruh multiple intelligence, komitmen organisasi, dan kompetensi terhadap kinerja auditor. Pengumpulan data dilakukan dengan melakukan penyebaran kuesioner. Penelitian ini melibatkan 68 responden yang merupakan seorang auditor di Kantor Akuntan Publik (KAP) Kota Surabaya dan Kabupaten Sidoarjo. Penentuan sampel dilakukan dengan menggunakan metode nonprobability sampling, dengan teknik sampling purposive. Teknik ini menggunakan pertimbangan auditor yang bekerja di Kantor Akuntan Publik dengan masa jabatan lebih dari dua tahun. Selanjutnya data akan dianalisis dengan menggunakan statistik deskriptif yang kemudian akan diuji validitas dan reliabilitasnya menggunakan bantuan program komputer IBM SPSS Statistics 23. Hasil akhir dari penelitian ini membuktikan bahwa tidak terdapat pengaruh dari kecerdasan spiritual, kecerdasan intelektual, komitmen organisasi, dan kompetensi terhadap kinerja auditor. Sedangkan untuk variabel kecerdasan emosional berpengaruh secara siginikan positif terhadap kinerja auditor / Every human being has gifts in the form of the spiritual quotient, emotional quotient, and intellectual quotient or what is often called as multiple intelligence. If this potential can be used properly, it will make humans able to carry out their activities also in a good way, so that it will produce good results. These results are in the form of their performance. A person's performance is not only supported through multiple intelligence, but also with a commitment to the organization and their competence. So that this study will test the effect of multiple intelligence, organizational commitment, and competence on auditor performance. This research used questionnaires to collect data from the respondent. This study involved 65 respondents who are an auditor at the Public Accounting Firm in Surabaya City and Sidoarjo Regency. The samples were determined using a nonprobability sampling method, with a purposive sampling technique. This technique uses the judgment of auditors who work in public accounting firms with a term of more than two years. Furthermore, the data will be analyzed using descriptive statistics which will be tested for validity and reliability using the IBM SPSS Statistics 23 computer program. The final results of this study prove that there is no effect on spiritual quotient, intellectual quotient, organizational commitment, and competence have no effect on auditor performance. Meanwhile, emotional intelligence has a positive significant effect on auditor performance.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Puti, TesalonikaNIM02012170001tesalonikaariwibi@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorKurniawati, JosephineNIDN0718047404UNSPECIFIED
Thesis advisorUpa, VierlyNIDN0701028801UNSPECIFIED
Uncontrolled Keywords: multiple intelligence, komitmen organisasi, kompetensi, kinerja auditor
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Tesalonika Ariwibi Amanda Puti
Date Deposited: 22 Oct 2020 08:13
Last Modified: 22 Oct 2020 08:13
URI: http://repository.uph.edu/id/eprint/11539

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