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PENGARUH KECERDASAN EMOSIONAL AUDITOR DAN KECERDASAN SPIRITUAL AUDITOR TERHADAP KINERJA AUDITOR DI KAP HENDRAWINATA EDDY SIDDHARTA & TANZIL (ANGGOTA KRESTON INTERNATIONAL)

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ABSTRACT EFFECT OF AUDITOR EMOTIONAL QUOTIENT AND AUDITOR SPIRITUAL QUOTIENT TO AUDITOR PERFORMANCE IN KAP HENDRAWINATA EDDY SIDDHARTA & TANZIL (MEMBER OF KRESTON INTERNATIONAL) Written by: Gary Mikha Bongbongan Sitohang NIM: 1232143 The purpose of this study was to determine the effect of auditor emotional quotient and auditor spiritual quotient to auditor performance in Kap Hendrawinata Eddy Siddharta & Tanzil (Member Of Kreston International) The method used in this research was descriptive research method. The data obtained were processed statistically using the analysis of classic assumption test, and test hypotheses to be able to deduce conclusions. Data collection techniques in this study included distributing questionnaires. Based on this research for the first problem, it was known that score of auditor emotional quotient was high with score of M=3.40 and SD=0,450. For the second problem, it was known that score of auditor spiritual quotient was high with score of M=3.80 and SD=0,478. For the third problem, it was known that score of auditor performance was very high with score of M=4.31 and SD=0,444. The research results for the fourth problem formulation, showed that a significant difference between auditor emotional quotient and auditor spiritual quotient to auditor performance. The correlation coefficient r = 0.483. Based on this research. It was known that contribution of auditor emotional quotient and auditor spiritual quotient to auditor performance is 23.4%, based on regression analysis in find Y = 0.06 + 0.316X1 + 0.271X2, and found that F count < F table (0.028 < 0.05) Keywords: emotional quotient, spiritual quotient, auditor performance.