ABSTRACT This research was aimed to research the influence of emotional intelligence and spiritual auditor upon the performance of auditors publicly accounting office in Surabaya. The analysis was depending on respondents’ answers obtained via a questionnaire distributed in Surabaya. The population of the research is really a public accountant who is at Surabaya. This study uses a Multiple Linear Regression, F test used to work out the a result of intelligence and spiritual emosional auditor, and also the t test used to work out the a result of emotional intelligence and spiritual auditor separately towards the performance of auditors. The analysis showed that emotional and spiritual intelligence auditor significant effect upon the performance of auditors.
Keywords : Emotional Intelligence, Spiritual Intelligenc, Performance