Pengaruh Kemampuan Intelektual dan Kemampuan Emosional Terhadap Kinerja Auditor Melalui Kepuasan Kerja Sebagai Variabel Intervening

Jurnal Ekonomi dan Bisnis Vol. XIV, No. 2, September 2008, p. 107-122Auditor is an independent agent whose duty is to assess whether a financial report has been prepared based on generally accepted accounting principles. On doing his/her duty, an auditor gains trust not only from clients but also from those who need the audited financial report. Therefore, to maintain and get more trust from those who need the information, an auditor has to have enough abilities, such as intellectual and emotional abilities. The concepts used in this research are intellectual and emotional intelligence, which are treated as independent variables, and job satisfaction which is treated as an intervening variable, while the auditor performance is treated as a dependent variable. This research is aimed to investigate whether intellectual and emotional intelligence have any significant effect to the auditors performance using job satisfaction as an intervening variable. Data (N = 76) for this research were collected with questionnaires from auditors at 12 Public Accountant Offices in Semarang. The result of this research shows that there was a significant effect of intellectual, emotional intelligence, and job satisfaction to auditors performance. Intellectual and emotional intelligence affected auditors performance through job satisfaction as intervening variable, yet the real relationship was direct. Therefore, the job satisfaction as the intervening variable was not proven. In this research, the multiple regression analysis unit was employed, and the path analysis which was an extension of the multiple regression was employed to test the job satisfaction as the intervening variable (Ghozali 2002:1 04