| dc.contributor |
Fakultas Ilmu Ekonomi dan Bisnis |
|
| dc.contributor |
|
|
| dc.creator |
Algiffari, Rian Rahmat |
|
| dc.creator |
Oktaroza, Magnaz L. |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.date |
2018-08-09 |
|
| dc.date.accessioned |
2019-09-12T07:04:43Z |
|
| dc.date.available |
2019-09-12T07:04:43Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13300 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24502 |
|
| dc.description |
abstrack : The purpose of this study to determine the influence of spiritual intelligence and organizational culture on the auditor’s Performance. This research was conducted at Public Accounting Firm in Bandung City. Respondents in this study are External auditors. This research used descriptive analysis method with survey approach. The object of research is spiritual intelligence, organizational culture and auditor performance. The data source used the primary data source. The research used quitioners as a Data collection techniques. Hypothesis testing used is multiple linier regression analysis method. The results of this study showed that spiritual intelligence and organizational culture have a positive effect on auditor’s performance. In addiction, The results of this study showed that the higher spiritual intelligence the higher auditor’s perofrmance, and the better implementation of organizational culture, the better the auditor's performance. For further research, the researcher suggested to increase the number of auditor respondents and to add other variables which are not discussed in this research. Keywords : Spiritual intelligence, Organizational culture, auditors performance Abstrak : Tujuan penelitian ini untuk mengetahui pengaruh Kecerdasan spiritual dan budaya organisasi terhadap kinerja auditor. Penelitian ini dilakukan pada KAP di Kota Bandung. Responden dalam penelitian ini adalah auditor Eksternal. Penelitian ini menggunakan metode analisis deskriptif dengan pendekatan survei. Objek penelitian adalah kecerdasan spiritual, budaya organisasi dan kinerja auditor. Sumber data yang digunakan adalah sumber data primer. Teknik pengumpulan data yang digunakan adalah kuesioner. Pengujian hipotesis yang digunakan adalah metode analisis regresi linier berganda. Hasil penelitian ini menujukkan bahwa kecerdasan spiritual dan budaya organisasi berpengaruh positif terhadap kinerja auditor. Artinya bahwa semakin tinggi kecerdasan spiritual maka semakin tinggi kinerja auditor, dan semakin baik pelaksanaan budaya organisasi maka semakin baik juga kinerja auditor. Bagi penelitian selanjutnya penulis menyarankan untuk menambah jumlah responden auditor dan menambah variabel-variabel lainnya yang tidak dibahas dalam penelitian ini. Kata kunci : Kecerdasan spiritual, Budaya organisasi, Kinerja auditor |
|
| dc.description |
The purpose of this study to determine the influence of spiritual intelligence and organizational culture on the auditor’s Performance. This research was conducted at Public Accounting Firm in Bandung City. Respondents in this study are External auditors. This research used descriptive analysis method with survey approach. The object of research is spiritual intelligence, organizational culture and auditor performance. The data source used the primary data source. The research used quitioners as a Data collection techniques. Hypothesis testing used is multiple linier regression analysis method. The results of this study showed that spiritual intelligence and organizational culture have a positive effect on auditor’s performance. In addiction, The results of this study showed that the higher spiritual intelligence the higher auditor’s perofrmance, and the better implementation of organizational culture, the better the auditor's performance. For further research, the researcher suggested to increase the number of auditor respondents and to add other variables which are not discussed in this research. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13300/pdf |
|
| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 632-637 |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 632-637 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi |
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| dc.subject |
Kecerdasan spiritual, Budaya organisasi, Kinerja auditor |
|
| dc.subject |
|
|
| dc.subject |
Spiritual intelligence, Organizational culture, auditors performance |
|
| dc.title |
Pengaruh Kecerdasan Spiritual (Sq) dan Budaya Organisasi terhadap Kinerja Auditor |
|
| dc.title |
PENGARUH KECERDASAN SPIRITUAL (SQ) DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR (Studi Kasus Pada Kantor Akuntan Publik Di Kota Bandung) |
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| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Kuantitatif |
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| dc.type |
|
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