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%.