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PENGARUH KECERDASAN EMOSIONAL, INTELEKTUAL, SPIRITUAL, INTERNAL LOCUS OF CONTROL, PENGALAMAN AUDITOR, DAN BUDAYA ORGANISASI TERHADAP PROFESIONALISME AUDITOR DI INDONESIA
Professionalism is a characteristic required by auditors in carrying out audit work, to create accurate and reliable audit results. However, the scandal involving auditors who committed audit fraud has questioned the auditor's professionalism. This study was conducted to understand the influence of individual factors in the form of emotional intelligence, intellectual intelligence, spiritual intelligence, internal locus of control, auditor experience, and organizational factors in the form of organizational culture on auditor professionalism. The data obtained and collected came from auditors working at Public Accounting Firms in Indonesia for the period 16 August to 9 October 2024, using a questionnaire as a data collection tool with a Likert scale. The collected data were processed and analyzed using the PLS-SEM model. The results of the study indicate that emotional intelligence, spiritual intelligence, auditor experience and organizational culture have a positive effect on auditor professionalism, while intellectual intelligence and internal locus of control do not affect auditor professionalism.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
PENGARUH KECERDASAN EMOSIONAL, INTELEKTUAL, SPIRITUAL, INTERNAL LOCUS OF CONTROL, PENGALAMAN AUDITOR, DAN BUDAYA ORGANISASI TERHADAP PROFESIONALISME AUDITOR DI INDONESIA (Text)
PENGARUH KECERDASAN EMOSIONAL, INTELEKTUAL, SPIRITUAL, INTERNAL LOCUS OF CONTROL, PENGALAMAN AUDITOR, DAN BUDAYA ORGANISASI TERHADAP PROFESIONALISME AUDITOR DI INDONESIA (Other)
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