Analisis Pengaruh Etika Profesi, Komitmen Organisasi, Kecerdasan Emosional, Kecerdasaan Spiritual Dan Pengalaman Auditor Terhadap Peningkatan Profesionalisme Auditor Di Jakarta (Studi Kasus Kantor Pusat Badan Pemeriksa Keuangan RI)

Abstract

This  research  is  intended  to  analyze  the  effect  of  professional ethics,organizational  commitment,  emotional  intelligence,  spiritual  intelligence and  auditor  experience  on  the  improvement  of  the  auditor  professionalism  in jakarta ( a case study supreme audit boardthe Republic of Indonesia). 

The method of research was Quantitative causal associative research. The population was auditors in supreme audit boardthe Republic of Indonesia and the sample was taken for 98 persons. The research used primary data which was obtained from the answer of the respondents and the questionnaire distributed. The collected data was analyzed using data analysis method by firstly proposing the classical assumption before performing the hypothesis test. Classical assumption test and hypothesis test was done using SPSS software version 20 for Windows. The hypothesis test in this research used multiple regression linier with t-test and f-test at significance level 5 % (α = 0,05) and determination coefficient test. 

The       results of                      research   showed   that            partially           the        professional ethics,organizational  commitment,  emotional  intelligence,  spiritual  intelligence and auditor experience on the improvement of the auditor professionalismsupreme audit boardthe Republic of Indonesia. Simultaneously, it was found significant influence   of   the   professional   ethics,organizational   commitment,   emotional intelligence, spiritual intelligence and auditor experience to increase the auditor professionalism.  The  power  of  professional  ethics,organizational  commitment, emotional   intelligence,       spiritual   intelligence   and   auditor   experience   on theimprovement of the auditor professionalism was for 97,7% which meant that improvement the auditor professionalism was influenced by other variables which were not analyzed in this research estimation model for 0,23%