THE INFLUENCE OF EMOTIONAL INTELLIGENCE, SALARY, AND ALLOWANCE TO THE AUDITOR’S PERFORMANCE IN PUBLIC ACCOUNTING FIRM AT JAKARTA

Abstract

The independent auditor is the professional’s auditor who provides services to the general public, especially in the field of audit of financial statement made by the client. The job of an auditor is to examine and provide an opinion on the fairness of the financial statements of an entity standards prescribed by the IAI. One of the auditor's responsibilities is maintaining professional quality or performance. Auditor performances influenced by several factors, both internal factors and external factors. The internal factors are very important role in carrying determine performance auditor is the auditor of emotional intelligence and the external factors is salary and allowances. This research was purposed to determine and analyze the influence of emotional intelligence, salary, and allowances towards auditor performance of public accounting firm in Jakarta. The emotional intelligence consist of self awareness, self management, motivation, empathy, and social skills. Data used for this research was primary data. The research population was the auditors, including managers, senior auditor, supervisors, partners, who working in the public accounting firm for about 70 respondents. For a focused analyzing, researcher used software SPSS 16.0 for windows to process the data. Based on the research above, it can be concluded that self awareness, self management, and motivation simultaneously partially or have any impact on the performance of auditors. The result of this research is expected to be useful for auditors and the public accounting firms. The auditors are expected to continuously improve emotional intelligence, because with good emotional skills will be able to improve its performance as an auditor. Similarly, for the public accounting firms, the recruitment for potential workers should not judge just from their academic achievement but need to pay attention in the emotional skills on the prospective employee.