Pengaruh Ethical Sensitivity, Spiritual Intelligence, dan Komitmen Profesional terhadap Audit Judgement pada Auditor Pemerintah di BPKP Perwakilan Provinsi Jawa Timur - Firdaus, Adam; Tannar, Oryza (Intitut Agama Islam Nasional Laa Roiba Bogor, 2024)
Finding out how spiritual intelligence, ethical sensitivity, and professional dedication affect audit judgment in government auditors at BPKP representing the province of East Java is the primary goal of this study. Data on the degree of spiritual intelligence, professional commitment, and ethical awareness were gathered for this study. Government auditors employed by the East Java Province Representative BPKP were among the participants in this study. Researchers use a descriptive statistical approach to describe the relationship between variables. In order to determine the nature of the dependent and independent variables from the data gathered, this approach looks at the relationship and purpose of the variables under study. In total, 61 respondents made up the sample that was employed in this study. Research has demonstrated that spiritual intelligence and ethical sensitivity positively impact audit judgment, but professional dedication has little bearing on audit judgment. Tujuan utama dari diadakanya penelitian ini guna menelusuri pengaruh ethical sensitivity, spiritual intelligence, dan komitmen profesional keuntuk audit judgement untuk auditor pemerintah di BPKP perwakilan provinsi jawa timur. Penelitian ini dilakukan dengan cara mengumpulkan data mengenai tingkat ethical sensitivity, spiritual intelligence, dan komitmen profesional. Populasi yang peneliti gunakan didalam penelitian ini mencakup auditor pemerintah yang bekerja di BPKP Perwakilan Provinsi Jawa Timur. peneliti memakai pendekatan statistik deskriptif menggambarkan hubungan antar variabel. Pendekatan ini bertujuan meneliti hubungan dan tujuan variabel yang diteliti, sehingga bisa diketahui sifat antar variabel dependen dan independen dengan data yang sudah dikumpulan. Sampel yang dipakai didalam penelitian ini berjumlah 61 responden. Dari temuan penelitian, penilaian audit dipengaruhi secara positif kecerdasan spiritual dan kepekaan etika, namun penilaian audit tidak dipengaruhi dedikasi profesional.