THE ROLE OF MULTIPLE INTELLIGENCES ON AUDITOR’S ETHICAL JUDGMENT

Abstract

The main objective of this study is to examine the role of personal factors in influencing auditor’s ethical judgment. The personal factors that influence auditor’s ethical judgment are multiple types of intelligences, consisting of intellectual, emotional, spiritual, and adversity intelligences. The sample in this research uses simple random sampling method. The sample in this research is independent auditors who work at public accounting firms in the City of Semarang. The data obtained is analyzed by using SPSS 23rd version. The data processing consists of descriptive statistics, data quality test, classical assumption test, and multiple regressions analysis. The result of multiple regressions analysis indicates that all independent variables (intellectual, emotional, spiritual, and adversity intelligences) simultaneously influence dependent variable (auditor’s ethical judgment). However, there is no significant influence of intellectual intelligence on auditor’s ethical judgment partially. While emotional, spiritual, and adversity intelligences have significant influence auditor’s ethical judgment partially.