JEFMS Journal

ABSTRACT:

The performance of a company will be known from the activity of its employees in supporting the success of the company's goals. The level of performance can be influenced by the emotional and spiritual intelligence possessed by the individual. Some professions have work hours that are not stagnant. The existence of busy seasons can make individuals experience ego depletion which can ultimately affect performance. This study was conducted to examine the effect of emotional and spiritual intelligence on ego depletion, examine the effect of emotional and spiritual intelligence on consultant performance, examine the effect of ego depletion on tax consultant performance and examine the effect of emotional and spiritual intelligence on consultant performance through ego depletion. The sample in this study were 104 people. The analysis technique uses SEM structural equation modeling. The results of this study indicate that emotional and spiritual intelligence have an effect on ego depletion. Emotional and spiritual intelligence affect the performance of tax consultants. Ego depletion affects the performance of tax consultants. Emotional and spiritual intelligence affect the performance of tax consultants through ego depletion.

KEYWORDS:

Emotional Intelligence, Spiritual Intelligence, Ego Depletion, Performance

REFERENCES:

1) Baumeister, R., Vohs, K., & Tice, D. (2015). The Strength Model of Self Control. Current Directions in Psychological Science.

2) Boyatzis, E. R., Goleman, D., & Rhee, K. (1999). Clustering competence in emotional intelligence: Insights from the Emotional Competence Inventory (ECI). USA, San Francisco: The Consortium for Research on Emotional Intelligence in Organizations.

3) Dessler, Gary. 2003. Human Resource Management. Second edition, PT. Prentice Hall Prenhallindo, Jakarta.

4) Flippo, E. (2016). Personnel Management. Jakarta: Erlangga

5) Goleman, D. (2007). Emotional Intelligence (Translation). Jakarta: PT. Main Library Gramedia.

6) Hair, J.F. J.R., Anderson, R.E., Tatham, R.L. & Black, W.C. (1998). Multivariate Data Analysis. Fifth Edition. Prentice Hall, International, Inc

7) Hariyanto, V. S., & Pramastri, I. (2018). The Effectiveness of Mindfulness Training for Losing. Gadjah Mada Journal Of Professional Psychology (GAMAJPP).

8) Hodge, A., Alderson, C., Mosher, D., Davis, C., Hook, J., Van Tongeren, D., Davis, D. (2020). Religion and spirituality, free will,. Elsevier Inc.

9) Hurley J, P. (2017). Ego Depletion and Auditors' Busy Season. Behavioral Research In Accounting, 25-35

10) Lisa, O. (2019). The Effect of Entrepreneurial Behavior and Organizational Innovation on MSMEs Performance. JEMA: Scientific Journal of Accounting and Management, 160-172.

11) Lopez, D., & Peters, G. (2012). The Effect of Workload Compression on Audit Quality. American Accounting Association.

12) Mangkunegara, A. A. (2010). HR Performance Evaluation. Bandung: PT. Aditama Refika.

13) Nugroho, R. W. (2019). The Effect of Self-Regulation on Ego Depletion in Students. Unnes Repository, http://lib.unnes.ac.id/id/eprint/33625.

14) Rahmasari, L. (2012). The Influence of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Employee Performance. INFORMATiKA Scientific Magazine Vol. 3 No. 1,, 1.

15) Ryan, Richard M. and Edward L. Deci. 2008. Handbook of Self-Determination Research. Singapore: The University of Rochester Press.

16) Trihandini, R.A.F.M. (2005). Analysis of the Effect of Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence on Employee Performance (Case Study at Hotel Horison Semarang). Thesis. Master of Management Postgraduate Program at Diponegoro University, Semarang. (accessed from http://eprints.undip.ac.id/15539/1/Fabiola.pdf).

17) Undarwati, A., Mahabati, A., Khaerani, A. C., Hapsari, A. D., Kristanto, A. A., Stephany, E. S., & Prawitasari, J. E. (2017). Measurement of Ego Depletion Based on Indigenous Psychology. Intuition Journal of Scientific Psychology.

18) Utami, N. P., Wilujeng, S. R., & Ayu, K. (2017). Emotional Intelligence as Supporting Work Performance. Proceedings of the National Seminar and Call For Paper on Economics and Business, 486-489.

19) Vaugan, F. (2002). What is Spiritual Intelligence? Journal of Humanistic Psychology, 16-33.

20) Wang, L., Tao, T., Fan, C., Gao, W., & Wei, C. (2015). The Influence of Chronic Ego Depletion on Goal Adherence: An Experience Sampling Study. PLOS ONE.

21) Yusaini, C., & Lawrence, C. (2014). Relating mindfulness and self-control to harm to the self and to others. Elsevier Ltd.

22) Zohar, D., & Marshall, I. (2000). SQ: Spiritual Intelligence (Translation). Bandung: Mizan.