KECERDASAN EMOSIONAL SEBAGAI PEMODERASI PENGARUH KOMPETENSI, INDEPENDENSI DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor BPK RI Perwakilan Provinsi Riau)

Salsabila Nadia, Hardi Hardi, Ilham Elfi

Abstract


This study aims to determine the effect of competence and independence and role
ambiguity with emotional intelligence as moderating the auditor's performance in the
Office of the Republic of Indonesia BPK Representative of Riau Province. The sampling
technique used in this study is a saturated sample technique with saturated sample
method with the number of samples obtained as much as 32 samples. The data collection
method used in this study is to distribute questionnaires to auditors at the Office of the
Republic of Indonesia BPK Representative of Riau Province. The data analysis technique
used in this study is the Moderated Regression Analysis (MRA). Based on the results of
the research obtained, it shows that emotional intelligence, competence and
independence, and role ambiguity influence auditor performance
Keywords : Kompetence, Independence, Role Ambiguity, Emotional Intelligence and
Performance of Auditors.

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