The Effect of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Adversity Intelligence on Profession Performance in Taxation Field with Locus of Control as Moderating Variable

I Ketut Sujana, I Made Sadha Suardikha, Ni Putu Trisna Windika Pratiwi

Abstract


This study aimed at providing empirical proof about the role of locus of control in moderating the effect of intellectual intelligence, emotional intelligence, spiritual intelligence, and adversity intelligence on profession performance in taxation field. The samples were collected by using nonprobability sampling method with saturated sampling technique. The analysis technique was Moderated Regression Analysis (MRA). The finding of this study showed that these four intelligences have positive effect on profession performance in taxation field. For moderating test, it was proven that locus of control is a moderator of the effect of intelligence level on profession performance in taxation field.


Keywords


Intellectual Intelligence; Emotional Intelligence; Spiritual Intelligence; Adversity Intelligence; Internal Locus Of Control; External Locus Of Control; Auditor Performance.

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References


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