The Important Role of Emotional Intelligence in Supporting Auditor Performance

Abstract

This study aims to examine and determine the effect of role conflict, role ambiguity, and role overload on the performance of auditors with emotional intelligence as a moderating variable at the Inspectorate of West Sulawesi Province. The population in this study includes the total number of auditors in the Inspectorate of West Sulawesi Province, as many as 49 auditors. In this study, the sample was taken using a census sampling technique in which the researcher took all pieces in the population. The data in this study used primary data collected by distributing questionnaires to all respondents. The statistical method used to test the hypothesis is to use multiple correlations with the help of SmartPLS software; after all the data in this study is collected, then data analysis is carried out consisting of descriptive statistical analysis, measurement model tests, or outer models consisting of (convergent validity), discriminant validity, composite reliability) and structural model tests or inner models were evaluated using R-square for the dependent construct and direct and indirect hypothesis testing. The results showed that role conflict, role ambiguity, and role overload negatively and significantly affected auditor performance. Meanwhile, emotional intelligence can moderate the relationship between role conflict, role ambiguity, and role overload on auditor performance.

The Emotional Quotient Competence and Tri Hita Karana Culture Moderating the Influence of Task Complexity towards the Auditor Performance

“…In other words, the better the emotional condition of an auditor, the better the performance they will produce. The previous research show that emotional intelligence has a positive and significant effect on auditor performance (Adha & Syarif, 2022;Karo & Siagian, 2018;Lase et al, 2021). Discussion is the most important part of the entire contents of scientific articles.…”

Pengaruh Ambiguitas Peran dan Kelebihan Beban Peran pada Kinerja Auditor Intern Pemerintah Dimoderasi Kecerdasan Emosional

“…Hasil penelitian ini mendukung Teori Peran oleh Kahn et al (1964) yang menyebutkan bahwa untuk berinteraksi dengan orang lain, individu memerlukan peran untuk mengantisipasi perilaku orang lain dalam sistem sosial. Namun hasil penelitian ini tidak mendukung penelitian Adha and Syarif (2022)…”

USER BEHAVIORAL STUDY at the CO-WORKING SPACES WITHIN EX-MILITARY WAREHOUSE BUILDINGS

“…The atmosphere in the co-working space is very supportive of work enthusiasm and productivity, especially for creative business actors who have just started their business, they need the right place to work with a team that usually has a small number of members. Co-working space also applies to someone who has an individual business to professional freelancers who need a place to work outside the home but not like an office in general (Adha, 2018).…”

“…Warehouse 22 is a co-working space that was established in the city of Bandung, precisely in March 2014. Warehouse 22 can be considered one of the pioneers of coworking space in the city of Bandung (Adha, 2018). Warehouse 22 is located at Jl.…”