Pentingnya Kecerdasan Emosi dan Spiritual terkait Isu Sensitivitas Etika Auditor (Studi Kasus pada Internal Auditor BNI Syariah)
DOI:
https://doi.org/10.21580/economica.2018.9.2.2720Keywords:
ethical sensitivity, emotional, spiritual intelligence, sensitivitas etika, kecerdasan emosional, spiritualAbstract
Auditing and ethical sensitivity research in the academic area has often done, but these research is seldom done on the syaria banking sector, like Syaria BNI with the respondence is internal auditor. The central issue in this research is the author want to show empirically how matter important the EQ and ESQ toward ethical sensitivity and whether an inconsistence with the previous research. The method used literature research to explore the data. The results indicated that ethical sensitivity the internal auditor in Syaria BNI had linked with emotional and spiritual intelligence. Practical implications indicate the importance of emotional and spiritual intelligence that is closely related to the ethical sensitivity auditor conducted by internal auditor Syaria BNI.
Penelitian audit dan sensitivitas etika di bidang akademik sudah sering dilakukan, tetapi penelitian ini jarang dilakukan pada sektor perbankan syariah, seperti syariah BNI dengan responden adalah auditor internal. Isu sentral yang terdapat di dalam riset ini adalah penulis ingin menunjukkan secara empiris seberapa penting kualitas kecerdasan emosional dan spiritual terhadap sensitivitas etika. Metode yang digunakan di dalam penelitian ini studi literatur sebagai alat untuk memperoleh sumber data. Hasil dari penelitian ini adalah tingkat sensitivitas etika internal di BNI syariah memiliki hubungan yang kuat dengan kualitas kecerdasan emosional dan spiritual. Implikasi praktis dari penelitian ini menunjukkan pentingnya kualitas kecerdasan emosional dan spiritual yang erat kaitannya dengan tingkat sensitivitas etika auditor internal BNI syariah.
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