Daning Husadari, Priyastiwi Priyastiwi, Achmad Tjahjono

THE EFFECT OF SPIRITUAL INTELLIGENCE AND EMOTIONAL INTELLIGENCE ON THE PERFORMANCE OF AUDITORS MODERATED BY REMUNERATION IN THE REGIONAL OFFICE OF DGT SPECIAL REGION OF YOGYAKARTA

Introduction

The effect of spiritual intelligence and emotional intelligence on the performance of auditors moderated by remuneration in the regional office of dgt special region of yogyakarta. Examine how spiritual and emotional intelligence, moderated by remuneration, influence tax auditor performance in Yogyakarta. Findings show positive impacts, with remuneration strengthening the link.

Abstract

This study aims to analyze the influence of spiritual intelligence, emotional intelligence, and remuneration on the performance of tax auditors in the DGT Regional Office of the Special Region of Yogyakarta, as well as to evaluate the role of remuneration moderation in the relationship between spiritual intelligence and emotional intelligence on auditor performance. The method used in this study is quantitative descriptive with a population of 105 tax auditor employees in the DGT Regional Office of the Special Region of Yogyakarta, where the entire population is sampled using the saturated sample method, which is to make the entire population part of the sample. Data collection was carried out through questionnaires, and data analysis using a structural equation model (Structural Equation Model). The results of the study show that spiritual intelligence and emotional intelligence have a positive effect on the performance of tax auditors. In addition, remuneration also has a positive effect on the performance of tax auditors and acts as a moderation variable that strengthens the relationship between spiritual intelligence and emotional intelligence to the performance of tax auditors.

Review

This study presents a focused investigation into the critical factors influencing the performance of tax auditors within a specific public sector context. The paper clearly articulates its objective to analyze the direct effects of spiritual intelligence, emotional intelligence, and remuneration on auditor performance, as well as the moderating role of remuneration. By integrating psychological constructs with a tangible incentive, the research addresses a relevant gap in understanding the comprehensive drivers of professional efficacy, particularly within the often-demanding environment of tax auditing. This multi-faceted approach offers valuable insights for human resource management and organizational development within government agencies. Methodologically, the study adopts a quantitative descriptive design, employing a saturated sample of 105 tax auditor employees from the DGT Regional Office of Yogyakarta. This comprehensive sampling approach ensures that the entire target population is included, enhancing the internal validity for this specific context. Data collection via questionnaires, followed by analysis using Structural Equation Modeling (SEM), provides a robust framework for testing the hypothesized relationships. The findings consistently indicate that both spiritual and emotional intelligence positively impact auditor performance. Crucially, the research further demonstrates that remuneration not only positively affects performance directly but also significantly strengthens the beneficial relationship between spiritual and emotional intelligence and auditor output, highlighting its pivotal moderating role. Overall, this paper makes a significant empirical contribution by illuminating the interplay between intrinsic psychological attributes and extrinsic rewards in shaping auditor performance. The results offer compelling evidence that cultivating both spiritual and emotional intelligence, alongside competitive remuneration, can substantially enhance professional effectiveness within specialized public sector roles. While the abstract does not detail measures to mitigate common method bias inherent in self-reported data, the clear findings and robust analytical approach provide a strong foundation. This research holds practical implications for talent management, training initiatives, and compensation strategies within government auditing bodies, suggesting a holistic approach to maximizing employee performance and organizational outcomes.

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