PERSPEKTIF AUDITOR MENGUKUR KINERJA DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL PEMODERASI

  • Komang Krishna Yogantara Sekolah Tinggi Ilmu Ekonomi Triatma Mulya, Badung, Bali
  • Komang Fridagustina Adnantara Sekolah Tinggi Ilmu Ekonomi Triatma Mulya, Badung

Abstract

This study aims to determine whether the style of leadership, role conflict and role overload affect the performance of auditors moderated by emotional intelligence. The ability of an auditor to be able to control his inner emotions is one of the keys to getting out of the stress of conflict and overload and making one's leadership style better. This study uses the primary data obtained from the questionnaire distribution. The population in this study is all auditors in Public Accounting Firm in Bali Province. The samples were chosen by purposive sampling method and hypothesis was tested with moderated regression analysis (MRA). The results showed that leadership style has a positive influence on auditor performance. Role conflict has a negative effect on the auditor's performance. Excess roles have a negative effect on the performance of auditors. Emotional intelligence moderates the influence of the leadership style on the auditor's performance. Emotional intelligence moderates the effect of role conflict on auditor performance. Emotional intelligence moderates the influence of role overload on the auditor's performance.


Keywords: Auditor Perspective, Performance, Emotional Intelligence

Published
Jul 31, 2018
How to Cite
YOGANTARA, Komang Krishna; ADNANTARA, Komang Fridagustina. PERSPEKTIF AUDITOR MENGUKUR KINERJA DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL PEMODERASI. Sekolah Tinggi Ilmu (STIE) Ekonomi Triatma Mulya, [S.l.], v. 23, n. 2, p. 142 - 151, july 2018. ISSN 2622-1489. Available at: <http://triatmamulya.ejurnal.info/index.php/triatmamulya/article/view/98>. Date accessed: 03 mar. 2020.
Citation Formats
Issue
Vol 23 No 2 (2017): Jurnal Ilmiah Manajemen dan Akuntansi
Section
Articles