EMOTIONAL INTELLIGENCE TO AUDITOR PERFORMANCE

IN PUBLIC ACCOUNTING OFFICES (KAP)

PREWRITING
1. Understanding of the public accounting profession
 Introduction to public accounting firms
 Role as a public accountant
 Good audit performance
 Trust in the audit process
 Responsibilities of a public accountant
2. Understanding of emotional intelligence
 Introduction to emotional intelligence
 Components of emotional intelligence
3. Factors affecting audit performance
 Ethics
 Professional commitment
 Experience
 Job satisfaction
 Motivation
4. Factors that affect emotional intelligence
 Family environment
 Non-Family Environment
5. The importance of emotional intelligence
6. Consequences of not having emotional intelligence
 Will affect the quality of the audit results
 There will be a lot of cheating
7. The case of accounting scandal regarding auditing in Indonesia (ethical violations by
public accountants)
 Two public accountants who audited the financial statements of PT Sunprima
Nusantara Pemfundan (SNP) Finance; Public Accountants Marlinna and
Merliyana Syamsul violated professional auditing standards.
8. The relationship between emotional intelligence and auditor performance
9. Effect of emotional intelligence on auditor performance
ORGANIZING
Introduction
 General Statement: Understanding of the public accounting profession
 Introduction to public accounting firms
 Role as a public accountant
 Good audit performance
 Trust in the audit process
 Responsibilities of a public accountant
 Thesis Statement: The importance of emotional intelligence on audit performance
Body Paragraphs
1. Understanding of emotional intelligence (Paragraphs 2 & 3)
 Introduction to emotional intelligence
 5 Components of emotional intelligence according to Goleman
2. Factors affecting audit performance
 Ethics
 Professional commitment
 Experience
 Job satisfaction
 Motivation
3. Factors that affect emotional intelligence (Paragraph 4)
 Family environment
 Non-Family Environment
4. Consequences of not having emotional intelligence (Paragraph 5)
 Auditors will feel pressured
 Will affect auditor performance
file:///C:/Users/lenovo/OneDrive/Documents/Basing/58022-97-159400-1-10-
20200711.pdf
5. Scandal cases regarding public accountants in Indonesia (Paragraphs 6 & 7)
 PT. Kimia Farma Tbk
6. The relationship between emotional intelligence and auditor performance (Paragraph 8)
7. Effect of emotional intelligence on auditor performance (Paragraph 9)