The Influence of Role Overload and Role Conflict, and Independence on the Performance of Auditors Moderated by Spiritual Intelligence of Auditors in Public Accountants
DOI:
https://doi.org/10.14738/abr.98.10714Keywords:
Role Overload, Role Conflict, Independence, Auditor Performance, Spiritual Intelligence.Abstract
Auditor performance is the result of work achieved by the auditor in carrying out his duties, in accordance with the responsibilities given and become one of the benchmarks used to determine whether a job done will be good or vice versa. Auditor performance is a major concern, both for clients and the public, in assessing the results of audits conducted. Not optimal performance of auditors in carrying out their role as auditors can cause violations committed by auditors in Indonesia. Some of the possible causes of this occurrence based on previous research are due to the existence of Role Overload, Role Conflict, and independence experienced by the auditor in carrying out his duties. The purpose of this study is to determine the factors that influence the performance of auditors working in public accounting firms in Surabaya.
The analysis technique used is Moderate Regression Analysis Results. The results of this study include Role Overload and Role Conflict negatively affect Auditor Performance, Independence has a positive effect on Auditor Performance, Spiritual Intelligence weakens the influence of Role Overload and Role Conflict on Auditor Performance, and Spiritual Intelligence strengthens the influence of Independence on Auditor Performance.
References
Agoes, S. & I.C. Ardana. 2014. Etika bisnis dan profesi: Tantangan membangun manusia seutuhnya. Jakarta: Salemba Empat.
Agustina, Lidya, 2009. Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Kelebihan Peran Terhadap Kepuasan dan Kinerja Auditor. Jurnal Akuntansi, Vol 1, Hal 40-69
Aprimulki, E. 2017. Pengaruh Konflik Peran, Kelebihan Peran, Independensi, dan Kompetensi terhadap Kinerja Auditor dengan Kecerdasan Spiritual sebagai variabel moderasi (Studi Empiris pada Kantor Akuntan Publik Pekanbaru dan Padang) . JOM Fekon No 4 Vol 1, 15.
Ermawati, M, N. Sinarwati, dan E. Sujana. 2014. Pengaruh Role Stress terhadap Kinerja Auditor dengan Emotional Quotient sebagai Variabel Moderating”. E- Jurnal Akuntansi Universitas Pendidikan Ganesha.
Fanani, Z, H. Rheny. dan S. Bambang. 2008. Pengaruh Struktur Audit, Konflik Peran, dan Ketidakjelasan Peran terhadap Kinerja Auditor. Jurnal Akuntansi dan Keuangan Indonesia, Vol 5, No 2
Fatemi, A. dan A. Asghari. 2012. Atributtion Theory, Personality Traits, and Gender Difference Among EFL Learners. Macrothink Institutte.
Goldwasser. 1993. The Plaintifts’ Bar Discuesses Auditor Performance. Journal of CPA.
Iroegbu, M.N. 2014. Impact of role overload on job performance among construction workers. Asian Journal of Social Sciences and Management Studies 1(3): 83-86.
Kelley, Harold. 1973. Causal Schemata and the Attribution Process in Edward E. Jones et al (Eds.), Attribution: Perceiving the Causes of Behavior. General Learning Press, Marristown, NJ.
King, D. 2008. Rethinking Claims of Spiritual Intellegence: A Definition, Model and Measure. Trent University.
Malle, B. F. 2011. Attribution Theories: How People Make Sense of Behaviour.
Mindarti, C. S. 2015. Pengaruh Karakteristik Individu Terhadap Kinerja Auditor. Jurnal Ekonomi Fakultas Ekonomi Universitas STIKUBANK.
Rizzo, J, R. House, dan S. Lirtzman. 1970. Role Conflict and Ambiguity in Complex Organization. Administrative Science Quarterly. SAGE Publications.
Sahabuddin, R. 2016. Pengaruh Role overload terhadap Kinerja Pegawai pada Kantor Badan Kepegawaian dan Diklat Daerah Mamuju Tengah. Jurnal Economix Vol.4
Sari, N., dan I. Suryanawa. 2016. Konflik Peran, Ketidakjelasan Peran dan Kelebihan Peran terhadap Kinerja Auditor dengan Tekanan Waktu sebagai Pemoderasi. E-Jurnal Universitas Udayana, 30.
Setiawan, Y., dan M. Latrini. 2016. “Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, Kecerdasan Intelektual, dan Independensi pada Kinerja Auditor”. E-Jurnal Akuntansi Universitas Udayana Vl. 16.2.
Thiagarajan, P, S. Chakrabarty, dan R. Taylor. 2006. A Confirmatory Factor Analysis of Reilly's Role overload Scale. Educational and Psycological Measurement.
Ulum, R. dan P. Purnamasari. 2015. Pengaruh Gaya Kepemimpinan, Konflik Peran, Kelebihan Peran Terhadap Kinerja Auditor dengan Kecerdasan Spiritual Sebagai Variabel Pemoderasi. SNA XVIII Medan.
Wiguna, M. 2014. Pengaruh Role Conflict, Role Ambiguity, Self-Efficacy, Sensitifitas Etika Profesi, Gaya Kepemimpinan Terhadap Kinerja Audit. Jurnal Ilmiah Ekonomi dan Bisnis Vol. 11 No. 2: 503-519.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Aryl Masruroh, Suwardi Bambang Hermanto, Lilis Ardini
This work is licensed under a Creative Commons Attribution 4.0 International License.
