文章基本信息

标题：Influence of Intellectual/Emotional/Spiritual Intelligence, Independence, andTri Hita Karana on Auditor Performance
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作者：I Gusti Ayu Made Asri Dwija Putri ; I Gusti Ayu Made Asri Dwija Putri ; Ni Gusti Putu Wirawati 等
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2020
卷号：15
期号：1
页码：85-92
DOI：10.24843/JIAB.2020.v15.i01.p08
语种：Indonesian
出版社：Universitas Udayana
摘要：Auditor performance is the result of work rendered in carrying out one’sduties within a certain period of time. The quality of auditing is improved ifthe auditor shows good performance. The aim of this research is to determinehow intellectual/emotional/spiritual intelligence, independence, and theculture of Tri Hita Karana affect auditor performance in public accountingfirms in Bali. This research was conducted in seven public accountant firmsin Bali and questionnaires were used to collect the data. Purposive samplingwas employed to determine the sample, and multiple linear regression wasapplied as a technique of analysis. This research contributes to the literatureas it considers Tri Hita Karana as a factor that affects auditor performance.Hopefully, this research can give guidance to public accounting firms interms of how intellectual/emotional/spiritual intelligence, independence, andTri Hita Karana influence auditor performance.
关键词：Tri Hita Karana; auditor; intelligence; independence