PENGARUH GENDER, INTELLIGENT QUOTIENT (IQ), EMOTIONAL QUOTIENT (EQ) DAN SPIRITUAL QUOTIENT (SQ) TERHADAP PERTIMBANGAN PEMBERIAN OPINI AUDITOR

Authors

  • Maylani Suprihatin
  • Endang Dwi Wahyuni
  • Eris Tri Kurniawati

DOI:

https://doi.org/10.22219/jrak.v6i2.01

Abstract

The purpose of this study is to examine the effect of gender, intelligent quotient, emotional
quotient and spiritual quotient on the judgment of the auditor’s opinion. Therefore, researcher
uses a quantitative methods with SPSS as an analytical tool in this study. The results show
that men and women do not have a significant difference based on psychological aspects that say
women have a tendency to be more efficient and more thorough in decision making. On the other
hand, The higher of intellectual and emotional intelligence then giving the auditor’s opinion will
also increase well. Another finding is the higher of spiritual intelligence the more he can survive
in the face of difficulties during performing his duties so that it will affect the conclusions of the
examination set forth in the opinion of auditors
Ke y wo rds: Auditors Opinion, Emotional Quotient, Gender, Intellegent Quotient, Spiritual
Quotient.

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Published

2017-12-08

Issue

Vol. 6 No. 2: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

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