Auditor Performance From The Perspective Of Emotional Intelligence And Spiritual Intelligence At The Office Of The Financial And Development Supervisory Agency (BPKP) Of The North Sumatra Representative

This study aims to examine the effect of emotional intelligence and spiritual intelligence of auditors on the North Sumatra BPKP office. The
research approach used is the Associative Approach. Measurement of emotional and spiritual intelligence on performance uses instruments adopted
from Cooper and Sawaf (1998), while spiritual intelligence is adopted from Khawari (2000). The analytical tool used in this study is Path Analysis, which
is used to determine the effect of emotional intelligence and spiritual intelligence both directly and indirectly on auditor performance. The analysis shows
that the emotional intelligence and spiritual intelligence of auditors directly affect the performance of auditors both jointly and partially. However,
emotional intelligence contributes and has a greater influence on auditor performance compared to auditor's spiritual intelligence. Indirectly emotional
intelligence also affects the performance of auditors through spiritual intelligence.