PENGARUH KECERDASAN INTELEKTUAL (IQ) DAN RELIGIUSITAS TERHADAP PERILAKU ETIS AUDITOR DENGAN LOVE OF MONEY SEBAGAI VARIABEL INTERVENING (Studi Pada Inspektorat Kabupaten Bojonegoro dan Kabupaten Tuban)

HAPSARI, ARINDA TRI (2021) PENGARUH KECERDASAN INTELEKTUAL (IQ) DAN RELIGIUSITAS TERHADAP PERILAKU ETIS AUDITOR DENGAN LOVE OF MONEY SEBAGAI VARIABEL INTERVENING (Studi Pada Inspektorat Kabupaten Bojonegoro dan Kabupaten Tuban). Skripsi thesis, UNIVERSITAS ISLAM DARUL' ULUM LAMONGAN.

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Abstract

This 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 of Bojonegoro and Tuban Regencies. The sample used in this study were 50 respondents with saturated sampling technique. The data obtained were processed with SPSS version 28. The analysis used included t test, coefficient of determination (R²), and path analysis test (Path analysis). 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. Keywords: Auditor's ethical behavior, Intellectual Intelligence, Religiosity and Love of money.

Item Type: Name Thesis (Skripsi)
Uncontrolled Keywords: Keywords: Auditor's ethical behavior, Intellectual Intelligence, Religiosity and Love of money.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: hafidz khoirul umam
Date Deposited: 28 Nov 2023 05:25
Last Modified: 28 Nov 2023 05:27
URI: http://repository.unisda.ac.id/id/eprint/1378

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