Pengaruh Kecerdasan Emosional dan Spiritual Terhadap Sikap Etis Auditor (Studi Empiris pada Kantor Akuntan Publik di Medan)

Abstract

This research was aimed at analyzing the effect of emotional and spiritual quotient upon auditors ethical attitude in Public Accountant Office Populution in this study is all auditors in Public Accountant Office in Medan in Directory of Indonesian Institute of Certified Public Accountants 2009 with amount 127 auditors. The criteria auditor that on I year except managing partner and partner Method that used judgment sampling Data kind that used in this watchfulness primary data Multiple Regression analysis was applied in the research, F test was employed to examine the effect of all independent variables upon auditors' ethical attitude, and t test was emploved to examine the partial effect The result show that the auditors ethical attitude significantly affected by emotional and spiritual quotient, both together and partial But spiritual quotient give more contribution influence to auditors ethical attitude than emotional quotient (Beta 0.459>0.210)