“The Influence of Emotional, Spiritual, Intellectual, and Integrity Intelligence on the Performance of Government Internal Supervisory Apparatus”

1. Al Amin, R. (2025). The effect of intellectual intelligence and emotional intelligence on auditor performance with organizational commitment and spiritual intelligence as moderating variables. Jurnal Ilmiah Ekonomi dan Bisnis.
2. Campbell, J. P. (1990). Modeling the performance prediction problem in industrial and organizational psychology. In M. D. Dunnette & L. M. Hough (Eds.), Handbook of industrial and organizational psychology (2nd ed.). Consulting Psychologists Press.
3. Dadgar, A., et al. (2021). Presenting a mediating role model of spiritual intelligence in organizational performance. International Journal of Finance and Managerial Accounting, 6(21), 45–60.
4. Goleman, D. (1995). Emotional intelligence. Bantam Books.
5. Goleman, D. (1998). Working with emotional intelligence. Bantam Books.
6. Hidayat, T., & Nugroho, A. (2020). Integrity and auditor performance in public sector institutions. International Journal of Economics and Business Administration, 8(3), 455–466.
7. Institute of Internal Auditors. (2025). Global Internal Audit Standards. The Institute of Internal Auditors.
8. Ismail, S., & Rasheed, A. A. (2022). Emotional intelligence and auditor professional skepticism in public sector auditing. International Journal of Auditing, 26(2), 214–229.
9. Kumar, R., & Singh, P. (2022). Emotional intelligence, independence and audit effectiveness. Asian Review of Accounting, 30(4), 567–584.
10. Mangkunegara, A. P. (2017). Company human resources management. Rosdakarya Youth.
11. Mardiasmo. (2009). Akuntansi sektor publik. Yogyakarta: Andi.
12. Mulyadi (2014). Auditing. Jakarta: Salemba Empat.
13. Qamariyyah, N., Tenripada, Abdullah, M. I., & Furqan, A. C. (2025). Role of the government internal supervisory apparatus and risk management in reducing fraud in Indonesian local governments. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 11(2), 309–319. https://doi.org/10.28986/jtaken.v11i2.2311
14. Robbins, S. P., & Judge, T. A. (2019). Organizational behavior. Pearson Education.
15. Shidqi, F., Arfiansyah, Z., & colleagues. (2025). Good governance and corruption in local governments: The role of internal control and audit. Jurnal Akuntansi dan Auditing Indonesia, 29(1). https://doi.org/10.20885/jaai.vol29.iss1.art1
16. Silva, M., & Rocha, J. (2023). The role of spiritual intelligence in enhancing organizational accountability. International Journal of Ethics and Systems, 39(3), 411–428.
17. Siregar, H. A. (2026). Spiritual intelligence and leadership in fraud prevention. International Journal of Economics, Business and Management Research.
18. Sugiyono. (2022). Quantitative Research Methods. Bandung: Alfabeta.
19. Wechsler, D. (1958). The measurement and appraisal of adult intelligence (4th ed.). Williams & Wilkins.
20. Wirawan, S. (2018). Pengaruh human capital, structural capital, dan customer capital terhadap kinerja perusahaan pada perusahaan daerah air minum (pdam) di kabupaten tabalong. PubBis : Jurnal Pemikiran Dan Penelitian Administrasi Publik Dan Administrasi Bisnis, 1(2), 387–404. https://doi.org/10.35722/pubbis.v1i2.13
21. Zainuddin, Z. (2026). The role of the Government Internal Control Apparatus in increasing regional original revenue in Indonesia. Indonesian Interdisciplinary Journal of Sharia Economics, 9(1), 1547–1560.
22. Zohar, D., & Marshall, I. (2000). Spiritual intelligence: The ultimate intelligence. Bloomsbury Publishing.

Integrity, emotional intelligence, intellectual intelligence, spiritual intelligence, APIP performance.

1. Al Amin, R. (2025). The effect of intellectual intelligence and emotional intelligence on auditor performance with organizational commitment and spiritual intelligence as moderating variables. Jurnal Ilmiah Ekonomi dan Bisnis. [Google Scholar] [Crossref]

2. Campbell, J. P. (1990). Modeling the performance prediction problem in industrial and organizational psychology. In M. D. Dunnette & L. M. Hough (Eds.), Handbook of industrial and organizational psychology (2nd ed.). Consulting Psychologists Press. [Google Scholar] [Crossref]

3. Dadgar, A., et al. (2021). Presenting a mediating role model of spiritual intelligence in organizational performance. International Journal of Finance and Managerial Accounting, 6(21), 45–60. [Google Scholar] [Crossref]

4. Goleman, D. (1995). Emotional intelligence. Bantam Books. [Google Scholar] [Crossref]

5. Goleman, D. (1998). Working with emotional intelligence. Bantam Books. [Google Scholar] [Crossref]

6. Hidayat, T., & Nugroho, A. (2020). Integrity and auditor performance in public sector institutions. International Journal of Economics and Business Administration, 8(3), 455–466. [Google Scholar] [Crossref]

7. Institute of Internal Auditors. (2025). Global Internal Audit Standards. The Institute of Internal Auditors. [Google Scholar] [Crossref]

8. Ismail, S., & Rasheed, A. A. (2022). Emotional intelligence and auditor professional skepticism in public sector auditing. International Journal of Auditing, 26(2), 214–229. [Google Scholar] [Crossref]

9. Kumar, R., & Singh, P. (2022). Emotional intelligence, independence and audit effectiveness. Asian Review of Accounting, 30(4), 567–584. [Google Scholar] [Crossref]

10. Mangkunegara, A. P. (2017). Company human resources management. Rosdakarya Youth. [Google Scholar] [Crossref]

11. Mardiasmo. (2009). Akuntansi sektor publik. Yogyakarta: Andi. [Google Scholar] [Crossref]

12. Mulyadi (2014). Auditing. Jakarta: Salemba Empat. [Google Scholar] [Crossref]

13. Qamariyyah, N., Tenripada, Abdullah, M. I., & Furqan, A. C. (2025). Role of the government internal supervisory apparatus and risk management in reducing fraud in Indonesian local governments. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 11(2), 309–319. https://doi.org/10.28986/jtaken.v11i2.2311 [Google Scholar] [Crossref]

14. Robbins, S. P., & Judge, T. A. (2019). Organizational behavior. Pearson Education. [Google Scholar] [Crossref]

15. Shidqi, F., Arfiansyah, Z., & colleagues. (2025). Good governance and corruption in local governments: The role of internal control and audit. Jurnal Akuntansi dan Auditing Indonesia, 29(1). https://doi.org/10.20885/jaai.vol29.iss1.art1 [Google Scholar] [Crossref]

16. Silva, M., & Rocha, J. (2023). The role of spiritual intelligence in enhancing organizational accountability. International Journal of Ethics and Systems, 39(3), 411–428. [Google Scholar] [Crossref]

17. Siregar, H. A. (2026). Spiritual intelligence and leadership in fraud prevention. International Journal of Economics, Business and Management Research. [Google Scholar] [Crossref]

18. Sugiyono. (2022). Quantitative Research Methods. Bandung: Alfabeta. [Google Scholar] [Crossref]

19. Wechsler, D. (1958). The measurement and appraisal of adult intelligence (4th ed.). Williams & Wilkins. [Google Scholar] [Crossref]

20. Wirawan, S. (2018). Pengaruh human capital, structural capital, dan customer capital terhadap kinerja perusahaan pada perusahaan daerah air minum (pdam) di kabupaten tabalong. PubBis : Jurnal Pemikiran Dan Penelitian Administrasi Publik Dan Administrasi Bisnis, 1(2), 387–404. https://doi.org/10.35722/pubbis.v1i2.13 [Google Scholar] [Crossref]

21. Zainuddin, Z. (2026). The role of the Government Internal Control Apparatus in increasing regional original revenue in Indonesia. Indonesian Interdisciplinary Journal of Sharia Economics, 9(1), 1547–1560. [Google Scholar] [Crossref]

22. Zohar, D., & Marshall, I. (2000). Spiritual intelligence: The ultimate intelligence. Bloomsbury Publishing. [Google Scholar] [Crossref]

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