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All Journal Inovasi: Jurnal Ilmiah Ilmu Manajemen Paulus Journal of Accounting (PJA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Jurnal Akuntansi dan Keuangan Formosa Journal of Sustainable Research (FJSR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Endang Ruhiyat
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Ekonomi

 1 
The Influence Of Task Complexity, Behavioral Accounting And Professionalism On Auditor Performance With Emotional Spiritual Quotient As An Intervening Variable Didi Sujadi; Sugiyanto, Sugiyanto; Endang Ruhiyat
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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Abstract

This research aims to determine the influence of task complexity, behavioral accounting , and professionalism on auditor performance with emotional spiritual quent as an intervening variable. The population in this study was 105 Public Accounting Firms in the South Jakarta area registered with the Indonesian Institute of Public Accountants (IAPI) in 2023. Samples were drawn using a purposive sampling technique. The results of distributing the sample questionnaire were 77 respondents. This research method is quantitative and the type of data used is primary data. Data was obtained through questionnaires distributed to auditors working at Public Accounting Firms in South Jakarta who were registered with the Indonesian Institute of Public Accountants (IAP I ) in 2023. The data analysis test technique used was Path Analysis using SPSS 22. The results of this study show that partially the task complexity variable has no direct effect on auditor performance, while behavioral accounting and professionalism have a direct positive effect on auditor performance. Intervening results of task complexity and professionalism does not mediate the auditor's performance through the emotional spiritual quotient, while behavioral accounting mediates the relationship between the auditor's performance through the emotional spiritual quotient, and the emotional spiritual quotient has a positive effect on the auditor's performance.
Co-Authors Anastasia Awa Anggun Anggraini Charly Manurung Didi Sujadi Erly Nur Awalia Harnovinsah Harnovinsah Holiawati Indawati, Indawati JMV. Mulyadi Lasmaria Yohana Manalu Luh Gede Arieska Dianthy Marheni Marnija Nofryanti Nur Andika Handayani Nurmala Ahmar Rosiati Parapat Rosita Maharani, Virda RR. Ella Evrita Hestiandari Siti Khadijah SUGIYANTO Sugiyanto - Suripto Yusuf Hendrawan