THE ROLE OF MULTIPLE INTELLIGENCES ON AUDITOR’S ETHICAL JUDGMENT

ARINDAPUTRI, Sheillavieyani and HARTO, Puji (2019) THE ROLE OF MULTIPLE INTELLIGENCES ON AUDITOR’S ETHICAL JUDGMENT. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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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.

Item Type:Thesis (Undergraduate)
Additional Information:Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Adversity Intelligence, Auditor’s Ethical Judgment.
Uncontrolled Keywords:Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Adversity Intelligence, Auditor’s Ethical Judgment.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:72490
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:09 May 2019 10:17
Last Modified:09 May 2019 10:17

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