THE INFLUENCE OF INTELLECTUAL INTELLIGENCE, MOTIVATION AND ORGANIZATIONAL CULTURE ON THE PERFORMANCE OF MILLENNIAL AUDITORS IN THE JABODETABEK (THE GREATER JAKARTA) AREA

Abstract

In carrying out their duties as millennial auditors, auditors are required to work according to audit standard guidelines and the accountant's code of ethics. Auditor performance is influenced by several factors, including intellectual intelligence and motivation (internal factors) as well as organizational culture (external factors). This research aims to determine the influence of intellectual intelligence, motivation and organizational culture on the performance of millennial auditors in the Jabodetabek area. The research object is millennial auditors living in the Jabodetabek area. The sample in this research was 120 millennial auditors. This research uses primary data processed through distributed questionnaires. Multiple Linear Regression Analysis is used as the data analysis technique to test hypotheses in this research. Based on the test results, it shows that intellectual intelligence has a positive and significant effect on the performance of millennial auditors, while work motivation and organizational culture do not have a significant effect on the performance of millennial auditors. Therefore, it is recommended for millennial auditors to increase their intellectual intelligence in carrying out their duties and responsibilities.