PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN BUDAYA ORGANISASI TERHADAP PERILAKU ETIS AUDITOR PADA KAP
ABSTRACT: The issue of ethical
behavior in Public Accountant Firms has received much attention in recent years. This
research combines individual factors which includes emotional quotient,
spiritual quotient and external
factors as well as organization
culture to predict
and explain the auditors
ethical behavior in Public Accountant
Firms. The use of questionnaire instrument is adapted from Goleman (2005),
Zohar & Marshall (2002), Robbins (2006), Arens, Loebbecke (1986).
Population in this research is 49 auditors in East Java, as listed in
the Directory of Public Accountant 2009.
The results, which are based on multiple regression analysis, indicate
that emotional quotient, spiritual quotient and organization culture increase
auditors ethical behavior by 53,8%, while the remainder 46,2% is explained by
other variables out of this model. Based on t analysis, spiritual quotient and
organization culture have significant impacts on auditors’ ethical behavior. On
the other hand, emotional quotient does not have significant effect on
auditors’ ethical behavior. Future
research is expected to extend area coverage, and use additional instrument to
gain better insight for auditors’ ethical behavior. This research proposes that
auditors’ ethical behavior could be improved so that audit profession could
fulfill the ‘pillars of integrity’.
Penulis: Wiwied Widyastuti,
Unti Ludigdo
Kode Jurnal: jpakuntansidd1000055
