PENGARUH INTELLEGENCE QUOTIENT, EMOTIONAL QUOTIENT, SPIRITUAL QUOTIENT, DAN TIME BUDGET PRESSURE PADA PERILAKU UNDERREPORTING OF TIME

ABSTRAK Auditor diharuskan menggunakan keahliannya dengan cermat dan seksama dalam melakukan tugasnya. Selain itu, auditor dituntut untuk bersikap skeptisme profesional dan harus mengungkapkan secara wajar kondisi perusahaan berdasarkan evaluasi bukti yang diperoleh selama proses audit. Penelitian ini bertujuan untuk menguji pengaruh intellegence quotient, emotional quotient, spiritual quotient dan Time Budget Pressure pada perilaku underreporting of time. Pengumpulan data dilakukan melalui kuesioner. Populasi dan sampel penelitian ini diambil dari Kantor Akuntan Publik (KAP) yang ada di Provinsi Bali. Teknik pengambilan sampel menggunakan sampel jenuh. Alat analisis yang digunakana dalah regresi linear berganda. Berdasarkan hasil analisis intellegence quotient, emotional quotient, spiritual quotient berpengaruh negatif pada perilaku underreporting of time dan time budget pressure berpengaruh positif pada perilaku under reporting of time. Hasil penelitian ini menunjukkan bahwa intellegence quotient, emotional quotient, spiritual quotient yang tinggi serta time budget pressure yang rendah maka auditor cenderung tidak melakukan perilaku underreporting of time. Kata kunci: Perilaku underreporting of time, intellegence quotient, emotional quotient, spiritual quotient, time budget pressure. ABSTRACT This study aims to explore the effect of the intellegence quotient, emotional quotient, spiritual quotient and audit time of underreporting of time behavior. The data is collected through questionnaires. The population and samples of this study are public accountant (KAP) in Bali. This study used total sampling which used all population. The data analysis includes descriptive analysis, the classical assumption test and verification analysisusing Multiple Linear Regression Analysis. The results showed that intellegence quotient, emotional quotient, spiritual quotient have a negative effect on underreporting of time behavior and audit time budget pressure have a positive effect on the underreporting of time behavior. The results showed that when the level of intellegence quotient, emotional quotient, spiritual quotient is high and the time budget pressure is low, the auditor will not tend to do the underreporting of time behavior. Keywords: Underreporting of time behaviour, intellegent quotient, emotional quotient, spiritual quotient, time budget pressure