Detail Cantuman

ABSTRACT

FAHMI SHADIQ (2017). Influence of Spiritual Intelligence and Ethical Sensitivity to the Performance of Auditors at the Office of the Supervisory Board of Finance and Development (BPKP) Representative of South Sulawesi Province (guided by Hisnol Jamali and Lusiana Kanji).

This study aims to determine the effect of spiritual intelligence on the performance of auditors, the influence of ethical sensitivity on auditor performance, and dominant variables affect the performance of auditors.

Data collection used primary data obtained from questionnaires using Cross sectional technique. The population is all the auditors at the BPKP office of South Sulawesi Representative of 115 auditors, while the samples taken are 54 respondents. The result of the questionnaire has been tested for its validity and reliability, also tested the classical assumption of normality assumption and its multicollonearity assumption. Methods of data analysis using multiple linear regression analysis techniques.

The results of research indicate that spiritual intelligence have positive and significant influence to auditor performance and ethical sensitivity have positive and significant influence to auditor performance.

Keywords : Spiritual Intelligence, Ethical Sensitivity, and Auditor Performance.