Pengaruh Role Conflict dan Role Ambiguity terhadap Kinerja Auditor dengan Emotional Quotient Sebagai Variabel Moderasi

Abstract

Abstract. This study aimed to examine the effect of role and ambiguity of the role of the auditor with the emotional variable as a moderation variable. Respondents in this study are auditors who work in Public Accounting Firm Bandung. The number of auditors that were sampled in this study were 35 auditors. The method used for sampling in this study is nonprobability sampling, methods in data processing using interval successive methods, regression analysis and moderate regression analysis. The results showed that the role conflict has an effect on auditor performance, role ambiguity has an effect on auditor performance, emotional quotient influencing auditor performance, emotional quotient able to moderate role conflict to auditor performance and emotional quotient able to moderate role ambiguity to auditor performance..

Keywords: role conflict, role ambiguity, auditors performance, emotional quetient.       

 

Abstrak. Penelitian ini bertujuan menguji pengaruh role confict dan role ambiguity terhadap kinerja auditor dengan emotional quotient sebagai variabel moderasi. Responden dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik Kota Bandung. Jumlah auditor yang menjadi sampel dalam penelitian ini sebanyak 35 auditor. Metode yang digunakan untuk menentukan sampel dalam penelitian ini adalah nonprobability sampling, metode dalam mengolah data menggunakan metode suksetif interval, analisis regresi dan analisis regresi moderate. Hasil penelitian ini menunjukkan bahwa role conflict berpengaruh terhadap kinerja auditor, role ambiguity berpengaruh terhadap kinerja auditor, emotional quotient berpengaruh terhadap kinerja auditor, emotional quotient mampu memoderasi role conflict terhadap kinerja auditor dan emotional quotient mampu memoderasi role ambiguity terhadap kinerja auditor.

Kata Kunci: role conflict, role ambiguity, kinerja auditor, emotional quetient.