THE EFFECT COMPETENCE, PROFESSIONAL ETHICS OF AUDITORS TO WORK PERFORMANCE AND EMOTIONAL QUOTIENT INTELLECTUAL MODERATING VARIABLE

Suharni Suharni, Endar Pituringsih, Nyoman Putra Nugraha Ardana

Abstract


The study aims to effect competence, professional ethics, intelligence quotient, emotional quotient of auditor performance in the inspectorat one island of Sumbawa. The population in this study were all auditors in the office of the Inspectorat one island of Sumbawa, with the overall number of auditors as many 174 people. The the samples used by 124 people with purposive sampling method. The analysis technique used is Mederated Regression Analysis (MRA). Based on the analysis and hippotesis testing, it is conclude that (1) The comptence of a positive effect on the performance of auditors. (2) The professional ethics of the positive effect of performance auditors. (3) The intelligence quotient of auditosr is not moderate (Strengthen) the effect ofcompetence on the auditors performance. (4) The intelligence quotient is not moderate (Strengthen) the effect ofprofessional ethics on the auditors performance. (5) The emotional quotient moderate (Strengthen) the effect of competence on the auditors performance. (6) The emotional quotient moderate (Strengthen) the effect of professional ethics on the auditors performance.

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