October 9, 2025Jurnal Ilmiah Ekonomi Dan BisnisOpen Access

The Effect Of Intellectual Intelligence And Emotional Intelligence On Auditor Performance With Organizational Commitment And Spiritual Intelligence As Moderating Variables

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Authors

RARahmah Mohd AminRiau University

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Implication

Empirical research reveals emotional intelligence enhances auditor performance, with organizational commitment and spiritual intelligence influencing outcomes.

Key Points

Emotional intelligence significantly boosts auditor performance, exceeding the impact of intellectual intelligence.
Data analysis using structural equation modeling showed organizational commitment strengthens the relationship between intelligence and performance.
The study included 150 auditors from public accounting firms, demonstrating varied influences of different types of intelligence.
Spiritual intelligence provided partial support as a moderator, but its direct effect on auditor performance was not significant.

Cite This Study

Rahmah Mohd Amin (2025) studied this question.

synapsesocial.com/papers/68e70db290569dd607ee6191 https://doi.org/10.31849/8a55v520

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Implication

Empirical research reveals emotional intelligence enhances auditor performance, with organizational commitment and spiritual intelligence influencing outcomes.