KECERDASAN SPIRITUAL AUDITOR MENGGUNAKAN ANALISIS MODEL RASCH
Abstrak
ABSTRAK
Kecerdasan spiritual merupakan salah satu faktor yang dapat membantu auditor melakukan penyalahgunaan laporan keuangan. Kajian ini bertujuan untuk menganalisis kecerdasan auditor menggunakan analisis model Rasch. Responden yang berpartisipasi dalam kajian ini berjumlah 105 auditor yang bekerja di Perusahaan. Kecerdasan spiritual diukur menggunakan angket, kemudian dianalisis menggunakan Rasch Model. Hasil kajian menunjukkan 49,52 % auditor mempunyai kecenderungan kecerdasan spiritual tinggi, sebanyak 50,42% auditor mempunyai kecenderungan kecerdasan spiritual sedang dan 1,90% auditor mempunyai kecenderungan kecerdasan spiritual rendah.
Keyword: Kecerdasan Spiritual, Auditor, Model Rasch
ABSTRACT
Spiritual intelligence is one of the factors that can help auditors misuse financial statements. This study aims to analyze auditor intelligence using the Rasch model analysis. Respondents who participated in this study totaled 105 auditors working in the Company. Spiritual intelligence is measured using a questionnaire, and then analyzed using the Rasch Model. The results of the study showed 49.52% of auditors had a tendency for high spiritual intelligence, 50.42% of auditors had a tendency for moderate spiritual intelligence and 1.90% of auditors had a tendency for low spiritual intelligence.
Keyword: Spiritual Intelligence, Auditor, Rasch ModelReferensi
Agus Efendi. 2005. Revolusi Kecerdasan Abad 21. Bandung: Alfabeta
Alagumalai, S., Curtis, D.D. & Hungi, N. (editors). 2005. Applied Rasch Measurement: Book of Exemplars. Papers in honour of John P. Keeves. Dordrecth: Springer.
Andrich D., Marais I. 2014. Person Proficiency Estimates In The Dichotomous Rasch Model When Random Guessing Is Removed From Difficulty Estimates Of Multiple Choice Items. Applied Psychological Measurement 36: 432-449.
Apriyanti. 2014. Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual dan Perilaku Etis terhadap Kinerja Auditor Pemerintah. JOMFEKON. Vol 1.
Bond, T.G & Fox, C.M. 2015. Applying the Rasch Model: Fundamental Measurement in the Human Sciences. Edisi Ke-3. New York: Routledge.
Boone, William J., Staver, John R., & Yale, Melissa S. 2014. Rasch Analysis in the Human Sciences. London: Springer.
Choiriah, A. 2013. Pengaruh kecerdasan emosional, kecerdasan intelektual, kecerdasan spiritual, dan etika profesi terhadap kinerja auditor dalam Kantor akuntan publik di Kota Padang dan Pekanbaru. Jurnal akuntansi Universitas Negeri Padang. 1, 33-36.
Doe & Walch. 2001. 10 Prinsip Spiritual Parenting; Bagaimana Menumbuhkan Dan Merawat Sukma Anak-Anak Anda. Bandung: Kaifa.
Fabiola, R. 2005. Analisis Pengaruh Kecerdasan Intelektual, Kecerdasan Emosi, dan Kecerdasan Spiritual terhadap Kinerja Karyawan. Semarang: Tesis Program Pascasarjana Universitas Diponegoro.
Fisher, W.P.J. 2007. Rating Scale Instrument Quality Criteria. Rasch Measurement Transcations 21(1): 1095.
Hanafi, Rustam. 2010. Spiritual Intelligence, Emotional Intelligence and Auditors Performance. Dalam JAAI 14 (1), 29-40. Universitas Islam Sultan Agung Semarang.
Khavari, Khalil A. 2000. The Art of Happines. Alih Bahasa Agung Prihantor. Jakarta: PT. Serambi Ilmu Semesta.
Linacre. J.M. 2002. What do Infit and Outfit, Mean-square and Standardized mean? Rasch Measurement Transactions 16: 2.878.
Munir, Ningky. 2000. “Spiritualitas dan Kinerja,” Majalah Manajemen, Vol.124.
Muhammad Zuhri. 2005. Qasidah Cinta. Jakarta: Pustaka.
Stephen R. Covey. 2005. The8th Habit: Melampaui Efektifitas, Menggapai Keagungan
Smith, E. & Smith, R., Eds. 2004. Introduction to Rasch Measurement. Maple Grove, MN: JAM.
Suadnyana, Pasek. 2015. Pengaruh Kecerdasan Intelektual pada Pemahaman Akuntansi dengan Kecerdasan Emosional dan Kecerdasan Spiritual sebagai Variabel Pemoderasi. Tesis. Universitas Udayana
Sumintono, B dan Widhiarso, W. 2014. Model Rasch Untuk Penelitian Ilmu-Ilmu Sosial. Bandung: Trim Komunikata Publishing House.
Zohar D. 2000. Spiritual intelligence, the Ultimate intelligence. London: Bloomsbury ISBN 0747546762
Zohar dan Marshal I. 2004. Bagian 2. The Ultimate intelligence, Bandung: Mizan Media Utama.
Zohar dan Marshall I. 2007. SQ: Spiritual intelligence the ultimate intelligence. Alih Bahasa Rahmani Astuti dkk. Bandung: Penerbit Mizan Media Utama.
Wahab, Abdul dan Umiarso. 2011. Kependidikan dan Kecerdasan Spiritual. Jogjakarta: Ar-Ruzz.
Wright, B. D., & Linacre, J. M. 1994. Reasonable Mean-Square Fit Values. Rasch Measurement Transactions, 8, 370-371.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
