Emotional Intelligence Moderates Role Conflict, Role Ambiguity, Ethics Sensitivity on Auditor Performance

Shelina Andini Murti, Dian Wijayanti, Rino Tam Cahyadi

Abstract


This study aims to examine the effect of role conflict, role ambiguity, and the sensitivity of professional ethics on auditor performance by using the emotional intelligence as a moderating variable at the Public Accounting Firm in Malang. This study used a survey method by distributing questionnaires to 10 firms in Malang and the number of samples was 49 respondents. This type of research is quantitative research which is measured using Moderated Regression Analysis (MRA). The results of the instrument test show that all variables are valid and reliable and the results of the classical assumption test show that all data are normally distributed, free of multicollinearity, and free of heteroscedasticity. The results of the study prove that role conflict does not affect on auditor performance, role ambiguity has a negative effect on auditor performance, professional ethics sensitivity has a positive effect on auditor performance, emotional intelligence does not moderate the effect of role conflict on auditor performance, emotional intelligence weakens the effect of role ambiguity on auditor performance, and emotional intelligence does not moderate the effect of professional ethics sensitivity on auditor performance. Research results that support attribution theory as an umbrella theory are H3 and H5 answered, while research results that support role theory are H2 answered, while H1, H4, and H6 are not answered can be explained by a new theory, namely adaptation theory. The research results obtained can be used as input to the KAP Malang and its auditors to evaluate the performance of the auditors.

Keywords: role conflict, role ambiguity, professional ethics sensitivity, emotional intelligence, auditor performance


Full Text:

PDF

References


Abdo, M., Feghali, K., & Zgheib, M. A. (2022). The role of emotional intelligence and personality on the overall internal control effectiveness: applied on internal audit team member’s behavior in Lebanese companies. Asian Journal of Accounting Research, 7(2), 195–207. https://doi.org/10.1108/AJAR-04-2021-0048

Agustina, L. (2009). Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Kelebihan Peran terhadap Kepuasan Kerja dan Kinerja Auditor (Penelitian pada Kantor Akuntan PUblik yang Bermitra Dengan Kantor Akuntan Publik Big Four di Wilayah DKI Jakarta). Jurnal Akuntansi, 1(1), 40–69.

Amilin, A. (2017). The Impact of Role Conflict and Role Ambiguity on Accountants’ Performance: The Moderating Effect of Emotional Intelligence. European Research Studies Journal, XX(2A), 237–249.

Andrian, F., Rahayu, S., Herawaty, N., & Rahayu, R. (2022). Pengaruh Locus of Control, Emotional Intelligence, Skeptisme dan Kompleksitas Tugas terhadap Kualitas Audit di KAP Kota Palembang. Jurnal Ilmiah Universitas Batanghari Jambi, 22(3), 1350. https://doi.org/10.33087/jiubj.v22i3.2449

Binus Accounting. (2019). Bila Audit Klien Tidak Kooperatif. Https://Accounting.Binus.Ac.Id/2019/07/11/Bila-Audit-Klien-Tidak-Kooperatif/. https://accounting.binus.ac.id/2019/07/11/bila-audit-klien-tidak-kooperatif/

Cendana, D. K., & Suaryana, I. G. N. A. (2018). Pengaruh Konflik Peran Dan Ketidakjelasan Peran Terhadap Kinerja Auditor Dengan Emotional Intelligence Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 2(2), 1141–1169. https://doi.org/10.24843/eja.2018.v22.i02.p12

Dewi, I., & Dewi, P. (2018). Big Five Personality, Ethical Sensitivity, and Performance of Auditors. International Research Journal of Management, IT & Social Sciences Available Online, 5(2), 195–209.

Dewi, N. K. A. R., & Dewi, I. G. A. A. P. (2019). Pengaruh Profesionalisme, Komitmen Organisasi dan Sensitivitas Etika Terhadap Intensi dalam Melakukan Whistleblowing: Studi Kasus pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali. Jurnal Ilmiah Akuntansi & Bisnis, 4(1), 1–12. https://doi.org/https://doi.org/10.38043/jiab.v4i1.2141

Dewi, N. P. S. U., & Sumadi, N. K. (2020). Pengaruh Budaya Etis Organisasi dan Integritas Terhadap Kualitas Audit dengan Sensitivitas Etika Auditor Sebagai Variabel Moderasi pada Kantor Akuntan Publik di Denpasar. Hita Akuntansi, 63–94. https://doi.org/https://doi.org/10.32795/hak.v1i2.974

Fadila, A., Maidani, & Rinjani. (2022). Pengaruh Role Conflict, Role Ambiguity Dan Role Overload Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Kota Bekasi. E-Jurnal Akuntansi TSM, 2(2), 931–946. http://jurnaltsm.id/index.php/EJATSM

Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (9th ed.). Universitas Diponegoro. https://scholar.google.co.id/scholar?hl=en&as_sdt=0,5&cluster=16003847735638424732

Gusti, I., Agung, A., Dewi, P., & Dewi, P. P. (2018). Big Five Personality, Ethical Sensitivity, and Performance of Auditors. International Research Journal of Management, IT & Social Sciences Available Online, 5(2), 195–209.

Husain, H., Wawo, A., & Anwar, P. H. (2022). Pengaruh Role Conflict dan Role Ambiguity Terhadap Kinerja Auditor dengan Kecerdasan Emosional Sebagai Variabel Moderasi. ISAFAIR: Islamic Accounting and Finance Review, 3(1), 40–53. https://doi.org/https://doi.org/10.24252/isafir.v3i1.29148

Institut Akuntan Publik Indonesia. (2020). Kode Etik Profesi Akuntan Publik. Https://Drive.Google.Com/File/d/1FuDt1o7xYT_bTH9fYthRWNNFkRNmkzoP/Preview.

Iswarasari, D., & Kusumawati, E. (2017). Pengaruh Konflik Peran, Ambiguitas Peran, Motivasi, Komitmen Organisasi, dan Independensi Terhadap Kinerja Auditor. Seminar Nasional Dan The 5th Call for Syariah Paper Universitas Muhammadiyah Surakarta.

Kearney, T., Walsh, G., Barnett, W., Gong, T., Schwabe, M., & Ifie, K. (2017). Emotional intelligence in front line/back office employee relationships. Journal of Services Marketing, 31(2), 185–199. https://doi.org/10.1108/JSM-09-2016-0339

Kemenkeu. (2019, May 7). Menteri Keuangan Republik Indonesia. Https://Pppk.Kemenkeu.Go.Id/Media/Document/2510/Peng-7-Ap-i-Gede-Auditta-p.-p..Pdf.

Lase, E., Hwee, T. S., & Edward, Y. R. (2021). The Effect of Role Conflict and Ethical Sensitivity on Auditor Performance with Moderation of Emotional Intelligence. Journal of Economics, Business, & Accountancy Ventura, 24(2), 326. https://doi.org/10.14414/jebav.v24i2.2743

Lase, E., Putri, A. P., & Tarigan, A. E. (2019). Pengaruh Konflik Peran (Role Conflict), Ketidakjelasan Peran (Role Ambiguity), dan Struktur Audit (Audit Structure) Terhadap Kinerja Auditor pada Kantor Akuntan Publik di Medan. Jurnal Penelitian Ekonomi Dan Bisnis, 4(2), 89–105. https://doi.org/http://dx.doi.org/10.33633/jpeb.v4i2.2489

Patria, R. (2016). Pengaruh Konflik Peran dan Ambiguitas Peran Terhadap Kinerja Auditor dengan Kecerdasan Emosional sebagai Variabel Moderasi (Studi Empiris Pada Kap di Pekanbaru Padang dan Batam). JOM Fekon, 3(1), 881–895. https://garuda.kemdikbud.go.id/documents/detail/464061

Rahmawati. (2011). Pengaruh Role Stress Terhadap Kinerja Auditor dengan Emotional Intelligence sebagai Variabel Moderating. https://repository.uinjkt.ac.id/dspace/bitstream/123456789/3657/1/RAHMAWATI-FEB.pdf

Safitri, P. A. D. J. S., & Nuratama, I. P. (2021). Pengaruh Kompensasi Finansial, Konflik Peran, Ketidakjelasan Peran Terhadap Kepuasan Kerja Auditor (Studi Kasus Kantor Akuntan Publik di Kota Denpasar). Hita Akuntansi Dan Keuangan, 593–617.

Samsuar. (2019). Atribusi. Jurnal Network Media, 2(1), 65–69. https://doi.org/https://doi.org/10.46576/jnm.v2i1.450

Savero, R., & Munandar, A. (2022). Pengaruh Konflik Peran, Ambiguitas Peran, dan Kelebihan Peran Terhadap Kualitas Audit. Jurnal Mahasiswa Institut Teknologi Dan Bisnis Kalbis, 8(4), 3964–3979.

Susanti, M. (2017). Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Sensitivitas Etika Profesi Terhadap Kinerja Auditor dengan Kecerdasan Emosional sebagai Variabel Moderating. JOM Fekon, 4(1), 765–776.

Tinus, A. A., Asmirah, & Andi Burchanuddin. (2021). Adaptasi Sosial Mahasiswa Sabah Dalam Lingkungan Universitas Bosowa Makassar. Jurnal Sosiologi Kontemporer, 1(1), 1–8. https://journal.unibos.ac.id/jsk


Refbacks

  • There are currently no refbacks.