Nugroho, Gatot Wahyu and Ismatullah, Ismet (2018) PENGARUH KECERDASAN INTELEKTUAL DAN KECERDASAN EMOSIONAL TERHADAP KUALITAS LAPORAN KEUANGAN. Jurnal Ilmiah Ilmu Ekonomi (Jurnal Akuntansi, Pajak dan Manajemen), 7 (13). pp. 13-25. ISSN 2088-6969 (Unpublished)

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Abstract

Human resources are an important factor for the creation of quality financial reports. The success of an entity can be influenced by the intelligence of human resources. This study aims to determine how much influence the intelligence possessed by a person to the quality of financial statements. Indepedent variables used in this study are intellectual intelligence and motional intelligence and the dependent variable is the quality of financial statements. The sample used was 84 respondents, namely the finance department employees in the Sukabumi City Regional Government. Primary data was obtained by distributing questionnaires and the results were tested using statistical test tools. The results of the study show that (1) intellectual intelligence influences the quality of financial statements significantly; (2) emotional intelligence significantly affects the quality of financial statements and together the level of intelligence accountants affect the quality of financial statements with the value of determination coefficient of 60,8%, and the remaining 39,2% influenced by other variables.

Item Type:	Article
Uncontrolled Keywords:	IQ, EQ, quality of financial statement
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	19 Nov 2018 04:24
Last Modified:	19 Nov 2018 04:24
URI:	http://eprints.ummi.ac.id/id/eprint/563

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