摘要：The purpose of this study is to examine the effect of gender, intelligent quotient, emotional quotient and spiritual quotient on the judgment of the auditor’s opinion. Therefore, researcher uses a quantitative methods with SPSS as an analytical tool in this study. The results show that men and women do not have a significant difference based on psychological aspects that say women have a tendency to be more efficient and more thorough in decision making. On the other hand, The higher of intellectual and emotional intelligence then giving the auditor’s opinion will also increase well. Another finding is the higher of spiritual intelligence the more he can survive in the face of difficulties during performing his duties so that it will affect the conclusions of the examination set forth in the opinion of auditors Ke y wo rds: Auditors Opinion, Emotional Quotient, Gender, Intellegent Quotient, Spiritual Quotient.
其他摘要：The purpose of this study is to examine the effect of gender, intelligent quotient, emotional quotient and spiritual quotient on the judgment of the auditor’s opinion. Therefore, researcher uses a quantitative methods with SPSS as an analytical tool in this study. The results show that men and women do not have a significant difference based on psychological aspects that say women have a tendency to be more efficient and more thorough in decision making. On the other hand, The higher of intellectual and emotional intelligence then giving the auditor’s opinion will also increase well. Another finding is the higher of spiritual intelligence the more he can survive in the face of difficulties during performing his duties so that it will affect the conclusions of the examination set forth in the opinion of auditors Ke y wo rds: Auditors Opinion, Emotional Quotient, Gender, Intellegent Quotient, Spiritual Quotient.
