PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, EFIKASI DIRI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Kantor Akuntan Publik di Pekanbaru, Padang, Batam)

Abstract

This study was aimed to examine the influence of Role Conflict, Role
Ambiguity, Self - Efficacy to Auditors Performance With Emotional Quotient As
Moderating Variabele (Empirical Study On Representation Of Auditor At Pekanbaru,
Padang, Batam) The respondent are in the analysis were 64 respondents. The
study used primary data which was obtained from the answer of the respondents
and the questionnaire distributed. The collected data was analyzed using data
analysis method by firstly proposing the classical assumption before performing
the hypothesis test. Classical assumption test and hypothesis test was done using
SPSS software version 23 for Windows. The hypothesis test in this research used
multiple regression linier with t-test at significance level 5 % (α = 0 ,0 5),
moderated regression analysis and determination coefficient test. The result of the
study found that Role conflct significanly influence to auditors performance , role
ambiguty significanly influence to auditors performance, self – efficacy
significanly influence to auditors performance. Emotional quotient is a
moderating variable between influence of role conflict, role ambiguity to auditors
performance but it cannot be moderating between self - efficacy to auditors
performance.

Keywords : role conflict, role ambiguity, self – efficacy, emotionl quotient, auditor
performance.