PENGARUH KECERDASAN SPIRITUAL DAN KECERDASAN INTELEKTUAL TERHADAP SIKAP ETIS AUDITOR PEMERINTAH KABUPATEN SE MADURA

Nurul Fitriani (Mahasiswa Program Studi Akuntansi, FEB, Universitas Wiraraja)
Suryani Dwi Kuswardhini (Program Studi Akuntansi, FEB, Universitas Wiraraja)
Mohammad Herli (Program Studi Akuntansi, FEB, Universitas Wiraraja)

Performance : Jurnal Bisnis dan Akuntansi
Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi

Ethical attitude is attitude and behavior which accordance with social normsgenerally accepted in connection with the actions that beneficial and harmful. This studyexamines the affect of Sprititual Quotient and Intellectual Quotient toward EthicalAttitude Government auditors in Madura. This study conduced to Government auditorswhich worked in MaduraInspectorates by surfeited sampling method and obtained 78sample auditors. Examination technique that used in this study is linear regressionexamination. The result indicates that Sprititual Quotient and Intellectual Quotientsimultaneously have affect to Ethical attitude with signification 0,000. Partially,Sprititual Quotient has significance affect to Ethical attitude with signification 0,020, andIntellectual Quotient has significance affect to Ethical attitude with signification 0,000.