Text

PENGARUH INDEPENDENSI AUDITOR DAN KECERDASAN EMOSIONAL TERHADAP KINERJA AUDITOR PADA KAP DI JAKARTA (KAP KARIANTON TAMPUBOLON, KAP WARNOYO DAN MENNIX DAN KAP RAMA WENDRA)

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF AUDITOR INDEPENDENCE AND INTELLIGENCE EMOTIONAL ON AUDITOR PERFORMANCEIN KAP IN JAKARTA (KAP KARIANTON TAMPUBOLON, KAP WARNOYO DAN MENNIX DAN KAP RAMA WENDRA) Arranged by: Togap Peter Maruhum Tampubolo NIM: 1732037 This study aims to describe and examine the influence of auditor independence and emotional intelligence on the performance of auditors in several public accounting offices in Jakarta. This study uses a quantitative approach to research survey using a questionnaire with 9 indicators with 37 statements. Auditor respondents were taken from KAP Warnoyo and Mennix, KAP Rama Wendra, KAP Karianton Tampubolon in the city of Jakarta with 38 respondents as a sample using purposive sampling. The result of the research states that the variable of auditor independence has a high average, blind emotional intelligence, and the auditor's performance has a high average of KAP Warnoyo and Mennix, KAP Rama Wendra, KAP Karianton Tampubolon. The analysis used in this research is descriptive analysis, correlation coefficient test, determination coefficient test, hypothesis testing (t test and f test with ɑ = 0.05) and simple and multiple linear analysis using SPSS 25. The results of this study indicate that (1) Auditor independence has a significant effect on auditor performance with a significance value of 0.001, (2) emotional intelligence has no effect on auditor performance with a significance value of 0.247 and (3) auditor independence and emotional intelligence have a simultaneous effect on auditor performance with a significance value of 0.002. Keywords: Auditor Independence, Emotional Intelligence, Auditor Performance