The effect of intelligence: Emotional, spiritual and intellectual quotients on the professionalism of the auditors’ jobs in South Sulawesi provincial Inspectorates

Muslim Muslim, Hamzah Ahmad, Syamsuri Rahim


Inspectorate Auditors as a government organizer functioning as the executor of supervisory function of civil government work unit is very dependent on auditor professionalism. Auditor professionalism support one of them influenced by emotional intelligence, spiritual intelligence and intellectual intelligence which also become variable in this research, The object of this research is all South Sulawesi Province auditor of Inspectorate which amounts to 59 respondents with research approach that is quantitative with analysis method that is a linear regression.  The result of this study stated that emotional intelligence (X1) has no significant effect on auditor professionalism (sig 0.086), spiritual intelligence has a significant effect on auditor professionalism (sig 0.00) and intellectual intelligence significantly influence auditor professionalism (sig 0.05). The value of R2 is 0.643 or 64.3%.


Emotional Intelligence; Spiritual Intel-ligence; Intellectual Intelligence; Audi-tor Professionalism.



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Copyright (c) 2019 Muslim Mansyur, Hamzah Ahmad, Syamsuri Rahim

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