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Muhammad Agung Aziz
Universitas Bosowa Makassar
Religion Economics, Econometrics & Finance

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THE INFLUENCE OF SPIRITUAL, INTELECTUAL, AND EMOTIONAL INTELLIGENCE ON AUDIT QUALITY Firman Menne; Muhammad Yusuf Saleh; Muhammad Agung Aziz
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11823

Abstract

This study aims to investigate the influence of spiritual, intellectual and emotional intelligence on audit quality, case studies at Public Accounting Firms in Makassar City. Spiritual intelligence is intelligence possessed by each individual that is related to the human soul and morality. Intelectual Intelligence is possessed by organisms to adapt effectively to complex environments and always change and are influenced by genetic factors. Emotional Intelligence is an ability to understand feelings of self with others, motivate themselves and manage emotions themselves and others. Data are collected through questionnaires with 49 respondent as a number of public accoutant form eight Public Accounting Firms in Makassar. Methods of data analisys using the SPSS to analyze the influence of the Spiritual Intelligence, Intellectual Intelligence and Emotional Intelligence on Audit Quality, case studies in Public Accounting Firms in Makassar City. The result of this study showed that spiritual, Intellectual, and emotional intelligence partially and simultaneously had a positive and significant effect on audit quality.
Co-Authors Firman Menne Muhammad Yusuf Saleh