Analysis of Spirituality, Happiness, and Relationship of Auditor-Client (Phenomenological Study at Public Accounting Firm “Mahsun Nurdiono Kukuh” and “Rekan Malang” Branch)

This study aims to explore the meaning of the phenomenon of leadership spirituality, auditor happiness and auditor-client relationships at KAP MNK Malang with different personal backgrounds and cultures, as well as the application of spiritual concepts used by leaders, through a qualitative approach Phenomenology. Primary data is obtained by researchers by means of direct interviews from the source, namely a leader of a public accounting firm, partners and auditor staff in the office. The selection of the subject of this research used a purposive method. The results of this study provide understanding and insight that spirituality from within is needed to create harmony and happiness between individuals, so that commitment and a good reputation will be formed to gain client trust and ongoing cooperation.