INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH VOLUME 9, ISSUE 08, AUGUST 2020 ISSN 2277-8616 9 IJSTR©2020 www.ijstr.org Auditor Performance From The Perspective Of Emotional Intelligence And Spiritual Intelligence At The Office Of The Financial And Development Supervisory Agency (BPKP) Of The North Sumatra Representative Henny Zurika Lubis, Sulaiman Effendi, Dahlena Sari Marbun, Muhammad Fitri Rahmadana Abstract: This study aims to examine the effect of emotional intelligence and spiritual intelligence of auditors on the North Sumatra BPKP office. The research approach used is the Associative Approach. Measurement of emotional and spiritual intelligence on performance uses instruments adopted from Cooper and Sawaf (1998), while spiritual intelligence is adopted from Khawari (2000). The analytical tool used in this study is Path Analysis, which is used to determine the effect of emotional intelligence and spiritual intelligence both directly and indirectly on auditor performance. The analysis shows that the emotional intelligence and spiritual intelligence of auditors directly affect the performance of auditors both jointly and partially. However, emotional intelligence contributes and has a greater influence on auditor performance compared to auditor's spiritual intelligence. Indirectly emotional intelligence also affects the performance of auditors through spiritual intelligence. Index Terms: Emotional Intelligence, Spiritual Intelligence, Auditor Performance, and Path Analysis. ——————————  —————————— 1. INTRODUCTION The role of the Internal Audit Judgment in making all decisions on the results of the audit is very important. One of the roles of the Internal Audit Judgment is to provide an independent and objective assessment in making an organization's decision to examine, assess and evaluate internal control (Hiro, 2006). Internal Audit Judgment runs well and correctly when the Auditor has leadership and has strong principles on his emotional and spiritual intelligence. By expressing all the potential possessed by an auditor, it will be able to show optimal performance. This will occur if someone can harmonize between emotions, feelings and the brain. Scandal and manipulation are actions that would not be carried out by an auditor who has the right spiritual intelligence. Spiritual intelligence is the basic foundation of one's intelligence in carrying out an action to determine one's attitude in an agency in providing opinions, judgments and making decisions (Goleman, 2001). Doe and Walch (2001), revealed that spirituality is the basis for the growth of self-esteem, values, morals, and sense of belonging, giving direction and meaning to our lives of beliefs about non-physical forces greater than human self-strength. Someone who has high spiritual intelligence (SQ) is a person who has strong principles and vision, is able to interpret every aspect of life and is able to manage and endure hardships and pain. SQ is an intelligence that we use not only to find out existing values, but also to creatively find new values. We use SQ to achieve more complete self-development because we have the potential and shape a character through a combination of experience and vision, the tension between what we really do and the bigger and better things we might do. Spiritual intelligence arises because of the debate about IQ and EQ; therefore the term arises because IQ and EQ are seen as only contributing some of the determinants of one's success in the life of Hoffman (2002). There are other factors that play a role, namely spiritual intelligence, which emphasizes more on the meaning of life and is not just limited to religious emphasis. To deal with performance problems, company management needs to know the factors that affect employee performance. If these factors are known, it will be easier for companies to find the right strategy in solving the problem. One way to overcome the problem is through employee training and development. Zohar and Marshall (2007), defines spiritual intelligence as intelligence to place and solve problems of meaning and value, namely intelligence to place human behavior and life in the context of a broader and richer meaning, intelligence to judge that one's actions or way of life are more meaningful than with others. Spiritual intelligence teaches the auditor to express and give meaning to each of his actions; the spiritual intelligence possessed by each auditor is related to the human psyche to know what is good and what is bad (Zohar, Danah, & Ian M, 2000). The auditor always tells the truth in the results of his audit, the nature of openness of an auditor in carrying out the task of being able to maintain the quality of Internal Audit Judgment. The influence of spiritual intelligence with audit judgment is because spiritual intelligence teaches us to express and give meaning to each of his actions. Not influenced by conflicts of interest or certain groups. Spiritual intelligence scale items in this study were arranged based on aspects of spiritual intelligence divided into 9 aspects, namely: the ability to be flexible, a high level of self-awareness, the ability to deal with and utilize suffering, the ability to deal with and overcome pain, quality of life inspired by vision and values, reluctance to cause unnecessary losses, the tendency to see the interrelationships between things, the real tendency to ask questions for answers that are fundamental and have ———————————————  Henny Zurika Lubis, University of Muhammadiyah Sumatera Utara, Indonesia, E-mail: hennyzurika@umsu.ac.id  Sulaiman Effendi, University of Muhammadiyah Sumatera Utara, Indonesia, E-mail: sulaimaneffendi@umsu.ac.id  Dahlena Sari Marbun, Universitas Islam Sumatera Utara, Indonesia, E-mail: dahlena.sarimarbun@fkip.uisu.ac.id  Muhammad Fitri Rahmadana, Faculty of Economic, Universitas Negeri Medan; E-mail: mufitra@unimed.ac.id