KECERDASAN SPIRITUAL DAN MORAL REASONING TERHADAP KUALITAS AUDIT PEMERINTAH: PERSPEKTIF PENGALAMAN KERJA AUDITOR
DOI:
https://doi.org/10.24252/jiap.v3i1.4548Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan spiritual dan moral reasoning terhadap kualitas audit pemerintah: perspektif pengalaman kerja auditor di Inspektorat Provinsi Sulawesi Selatan. Penelitian ini menggunakan data primer yang didapatkan dari metode pengumpulan data berupa kuesioner. Metode analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi.
Hasil penelitian menunjukkan bahwa kecerdasan spiritual berpengaruh terhadap kualitas audit. Moral reasoning berpengaruh terhadap kualitas audit. Pengalaman kerja auditor menguatkan pengaruh kecerdasan spiritual dan moral reasoning terhadap kualitas audit.
Kata kunci: Moral Reasoning, Kecerdasan Spiritual, Kualitas audit, Pengalaman Kerja Auditor.
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