Ida Bagus Teddy Prianthara, Nicholas Darmawan, I Gst Ayu Wirati Adriati, Ida Ayu Budhananda Munidewi
The purpose of this study is 1) to know empirically the effect of the development of artificial intelligence on emotional intelligence on the quality of the accounting profession 2) to know empirically the effect of the development of artificial intelligence on intellectual quotient on the quality of the accounting profession 3) to know empirically the effect of the development of artificial intelligence on spiritual quotient on the quality of the accounting profession. This study using three independent variables, emotional quotient, intellectual quotient, and spiritual quotient, with 1 moderating variable, the development of artificial intelligence, and 1 dependent variable, the quality of the accounting profession. This research was conducted on accountants in Denpasar. Data collection techniques in this study used a questionnaire. The samples in this study were 160 respondents, namely accountants in Denpasar with more than a year of experience with the purposive sampling method. Data were analyzed using Structural Equation Model (SEM) based on Partial Least Square (PLS). The results of this study found that 1) The development of artificial intelligence has a negative influence on emotional intelligence on the quality of the accounting profession 2) The development of artificial intelligence has a positive influence on intellectual intelligence on the quality of the accounting profession. 3) The development of artificial intelligence has a positive influence on the development of spiritual intelligence in the accounting profession.