Auditor Performance Through The Perspective Of Spiritual Intelligence: A Systematic Literature Review

Abstract

The auditing profession has a responsibility to the public trust, including moral and professional responsibilities. Auditors play a key role in improving the credibility and quality of an entity's financial reports. Therefore, the decisions and trust of information users are greatly influenced by the results of the auditor's evaluation. A person's spiritual intelligence influences the achievement of career goals at work. Individuals who can apply spirituality in their lives and work tend to feel that their lives are more meaningful, providing additional motivation to work better and produce good performance. If auditors have spiritual intelligence and psychological well-being support within themselves, they will be able to control themselves and encourage improvement in their performance. The purpose of this study is to analyze and describe the relevant theoretical foundations, the relationship between auditor performance (AP) and spiritual intelligence (SI), and the factors that influence auditor performance.

The method used in this study was descriptive, using a systematic literature review (SLR) and meta-analysis (PRISMA) with data sources from scientific articles indexed in the Scopus and Google Scholar databases through a literature extraction process in accordance with selection criteria. Twenty articles were selected through several stages of screening. The results of this study found several main theories, such as attribution theory, role theory, agency theory, and stewardship theory. AP and SI produced three relationship models, namely as independent variables (65%), moderating variables (30%), and mediating variables (5%). This study also found several variables related to AP and SI, such as spiritual intelligence, emotional intelligence, intellectual intelligence, self-efficacy, role conflict, role stress, auditor experience, auditor independence, professionalism, organizational culture, leadership style, role ambiguity, organizational commitment, competence, psychological well-being, and healthy lifestyle.

This study extends beyond conceptual analysis by integrating empirical findings on the relationship between Spiritual Intelligence (SI) and Auditor Performance (AP) through Systematic Literature Review (SLR) and PRISMA-based meta-analysis. This approach offers a comprehensive insight rarely explored within spiritually oriented auditing research.