Pengaruh Profesionalisme, Independensi, Komitmen Organisasi, Dan Spiritual Intelligence Terhadap Kinerja Auditor Dimasa Pandemi Covid-19

Vita Andiana Sari

Abstract


This study aims to determine the effect of professionalism, independence, organizational
commitment, and spiritual intelligence on auditor performance during the COVID-19 pandemic
at the Semarang City Public Accounting Firm (KAP) registered in the Information System of the
Public Accountant Office of the Supreme Audit Agency (SIKAP BPK). This study uses a
convenience sampling technique (availability of respondents). Based on the results of the
questionnaire distribution, 48 respondents were obtained from 15 Public Accounting Firms
(KAP) in the city of Semarang. Then the analytical technique used is multiple linear regression
analysis which is processed using SPSS 16. Based on the results of the tests that have been carried
out, this study shows that professionalism, independence, and organizational commitment have a
positive and significant effect on auditor performance during the covid-19 pandemic. Meanwhile,
spiritual intelligence has no significant effect on auditor performance during the COVID-19
pandemic.
Keywords: Professionalism, Independence, Organizational Commitment, Spiritual Intelligence,
Auditor Performance


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