PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU ETIS TERHADAP KINERJA AUDITOR PEMERINTAH DAERAH (Studi Empiris pada Inspektorat Provinsi Jawa Tengah)

Abstract

ABSTRACT This study focuses attention on the performance of local government auditors in order to test the influence of emotional intelligence and ethical behavior on the performance of local government auditors. This research was conducted due to non optimal performance of local government auditors are expected to become an agent in an effort to increase accountability and transparency of financial management areas. This research is expected to be useful for improving the performance of local government auditors in implementing control functions and assurance for governance and financial management areas. The population of this research is the Central Java Provincial Inspectorate of 82 people with decision sample technique of purposive sampling of 39 people specifically for certified auditors and have been raised in the Auditor Functional. Data analysis is done by regression models that are applicable to Software Statistical Product and Service Solution. Before performing tests of hypotheses, testing the validity and reliability, then conducted tests of hypotheses through the F test and t test. The results showed that emotional intelligence and ethical behavior at the local government auditors have a positive impact on the performance of local government auditors. Keywords : Emotional Intelligence, Ethical Behavior and Performance of Local Government Auditors