The Structure of Emotional Intelligence, Spiritual Intelligence and Its Relationship with Work Enthusiasm and Auditor Performance

This study aimed to test empirically the effect of emotional and spiritual intelligence to the enthusiasm of the work and performance of auditors. The study population was auditor who works at Public Accountant Office and Ministry of Finance of Indonesia South Sulawesi region. Online distribution of questionnaires carried out and from the results of the questionnaire, obtained 91 questionnaires that can be analyzed. Instrument research measured using Likert Scale point 1 to point 5. Engineering variance-based SEM (SEMPLS) with WarpPLS 5.0 used in this study. The results of the study provide evidence that emotional intelligence positive and significant effect on work enthusiasm. High spiritual intelligence in the same direction but did not significantly affect the increase in the work enthusiasm. Emotional intelligence has an insignificant effect on auditor performance. Spiritual intelligence has a real effect to improve the auditors’ performance. Work enthusiasm has a positive and significant effect on auditors’ performance. Emotional intelligence through the work enthusiasm has a significant effect on auditors’ performance. Spiritual intelligence through work enthusiasm has an insignificant effect on auditors’ performance.