PERAN KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL DALAM MENINGKATKAN KINERJA AUDITOR
ABSTRACT: Along with
increasing competition in the world of business requires companies to be able
to present the financial statements
are reliable and
accountable to stakeholders.
Hence the need
for auditors in
the world of
professional services
business in Indonesia
experienced rapid development.
In order to
meet the needs
and responsibilities, a professional auditor
is required to
improve the performance
of the profession.
An auditor who
achieves good performance will
improve client satisfaction, credibility and existence. An auditor as an
independent should be able to improve
performance. To improve
performance, is associated with
independent, an auditor
also need emotional
and spiritual intelligence. That
by having the emotional
intelligence of an
auditor may have a good
self-management, so that will
affect every act of the play, and even in taking a decision. By having an
auditor spiritual intelligence can do the
values of truth
and as a
medium for self-evaluation, thus
making the auditor's
ability to repair
and improve its performance. Therefore, emotional
intelligence and spiritual intelligence should be developed to face stiff
competition and the work of an auditor is compleks
Keywords: Auditor Performance,
Emotional Intelligence, Spiritual Intelligence
Penulis: GERSONTAN LEWI
WIJAYANTI
Kode Jurnal: jpakuntansidd120079
