Institusion
Universitas Muhammadiyah Surakarta
Author
Aridien, Nabilla Amalia Rizky
, Dr. Triyono, SE, M.Si
Subject
HB Economic Theory
Datestamp
2022-05-24 08:47:17
Abstract :
This study has a purpose, namely to determine the effect of self-efficacy
and role conflict on the performance of auditors with emotional intelligence as a
moderating variable. The population in this study were all auditors who worked
at Public Accounting Firms in Surakarta and Yogyakarta.
The method of sample collection using purposive sampling technique. The
sampling used in this study amounted to 40 respondents. Data were analyzed
using Multiple Linear Regression and Moderated Regression Analysis (MRA)
techniques.
The results showed that R2 obtained a value of 0.994 indicating that
99.4% of the auditor's performance could be explained by the variables of selfefficacy,
role conflict and emotional intelligence. The remaining 0.6% is
influenced by other variables outside the model studied. The results of the t test
show that self-efficacy has no effect on auditor performance and role conflict has
an effect on auditor performance. Emotional intelligence has an effect on auditor
performance. The interaction of self-efficacy and emotional intelligence has an
influence on auditor performance. Meanwhile, the interaction of role conflict and
emotional intelligence has a negative and significant effect on auditor
performance.