Pengaruh Kecerdasan Intelektual (Iq) Dan Religiusitas Terhadap Perilaku Etis Auditor Dengan Love Of Money Sebagai Variabel Intervening

Ekonika : Jurnal Ekonomi Universitas Kadiri Pub Date : 2022-04-30 DOI:10.30737/ekonika.v7i1.2177

Arindra Tri Hapsari, Dr. Novi Darmayanti, SE, MSA, Ak, CA., I. Rosyida

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Abstract

ABSTRACTThis study aims to determine how much influence intellectual intelligence (IQ) and religiosity have on the ethical behavior of auditors in the study of the Inspectorate of Bojonegoro Regency and the Inspectorate of Tuban Regency, and then how the love of money variable affects the second variable on the ethical behavior of auditors. The of data collection was done by using a questionnaire which was distributed to APIP and JFA Inspectorate The sample used in this study were 50 respondents with saturated sampling technique. The data obtained were processed with SPSS version 28. Based on the results of the study, it was concluded that partially intellectual intelligence and religiosity had a positive and significant effect on the ethical behaviour of auditors. Path analysis test results show that intellectual intelligence has no effect on ethical behavior through love of money as intervening variable and relgiosity variable affect auditor ethical behavior through love of money as an intervening variable.

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智力和宗教对审计师的道德行为的影响，爱的钱作为一个变量的干预

摘要本研究旨在通过对博若涅戈罗摄政监察局和图班摄政监察局的研究，确定智力智力和宗教信仰对审计人员伦理行为的影响程度，以及爱钱变量如何影响第二个变量对审计人员伦理行为的影响。本研究采用饱和抽样法对50名回答者进行问卷调查，问卷调查分别分发给美国农业知识产权局和日本农协督察局。所得数据用SPSS 28版进行处理。根据研究结果，我们得出结论，部分智力智力和宗教信仰对审计师的道德行为有积极而显著的影响。通径分析结果表明，智力智力通过爱钱作为中介变量对审计人员伦理行为没有影响，宗教信仰通过爱钱作为中介变量对审计人员伦理行为有影响。

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Ekonika : Jurnal Ekonomi Universitas Kadiri

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