The Influence of Spiritual Quotient and Emotional Quotient to Internal Audit Judgment

Internal Audit Judgment works well and correctly when the Auditor has leadership and strong principles on his/her emotional and spiritual intelligence. Emotional and spiritual intelligence are the basic foundations of one's intelligence in performing an action to determine the attitude of an auditor in an agency in giving opinions, judgments and decisions. This study aims at finding out an influence of spiritual and emotional intelligence to internal audit judgment. The subject were 102 employees internal audit at Bank CIMB Niaga Jakarta, Surabaya and Medan. This study used quantitative method. Measuring instrument were spiritual and emotional intelligence scale, and internal audit judgment scale. The data is analyzed by multiple regression method and showed that spiritual and emotional intelligence are significant to internal audit judgments. It means there is contribution of spiritual and emotional intelligence to internal audit judgments. The implication of this research is CIMB Niaga Bank expected to sustain efforts that have been done so far in spiritual and emotional intelligence further improves so that internal audit judgment.