Jurnal Akuntansi Multiparadigma
Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma

Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual dan Budaya Organisasi terhadap Perilaku Etis Auditor pada KAP

Widyastuti, Wiwied ( Fakultas Ekonomi dan Bisnis Universitas Brawijaya )
Ludigdo, Unti ( Fakultas Ekonomi dan Bisnis Universitas Brawijaya )

Article Info

Publish Date
18 Jan 2012


The issue of ethical behavior in Public Accountant Firms has received much attention in recent years.  This  research  combines  individual factors which includes emotional  quotient,  spiritual  quotient  and external   factors  as well as  organization  culture  to  predict  and  explain the  auditors   ethical  behavior in Public Accountant Firms. The use of questionnaire instrument is adapted from Goleman (2005), Zohar & Marshall (2002), Robbins (2006), Arens, Loebbecke  (1986).  Population in this research is 49 auditors in East Java, as listed in the Directory of Public Accountant 2009.  The results, which are based on multiple regression analysis, indicate that emotional quotient, spiritual quotient and organization culture increase auditors ethical behavior by 53,8%, while the remainder 46,2% is explained by other variables out of this model. Based on t analysis, spiritual quotient and organization culture have significant impacts on auditors’ ethical behavior. On the other hand, emotional quotient does not have significant effect on auditors’ ethical behavior.  Future research is expected to extend area coverage, and use additional instrument to gain better insight for auditors’ ethical behavior. This research proposes that auditors’ ethical behavior could be improved so that audit profession could fulfill the ‘pillars of integrity’.

Copyrights © 2010

Journal Info





Economics, Econometrics & Finance


Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...