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The Influence of Role Conflict, Role Ambiguity, Role Overload, Leadership Styles with Spiritual Intelligence as Moderating Variables on Auditor Performance


Pengaruh Role Conflict, Role Ambiguity, Role Overload, Leadership Styles dengan Kecerdasan Spiritual sebagai Variabel Pemoderasi terhadap Kinerja Auditor

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DOI:

https://doi.org/10.21070/ups.1471

Keywords:

Role Conflict, Role Ambiguity, Role Overload, Leadership Style, Spiritual Intelligence

Abstract

This study aims to determine the effect of role conflict, role ambiguity, role overload, leadership styles with spiritual intelligence as a moderating variable on auditor performance. The results of previous studies showed different results, so another study was carried out with the addition of moderation. This study collected data using a questionnaire method for 50 respondents using a purposive sampling technique to find out the responses of respondents to each variable. Then it will be tested using the Smart PLS software. The results of the analysis show that role ambiguity and role overload affect auditor performance, while role conflict and leadership styles have no effect on auditor performance, spiritual intelligence is able to moderate the relationship between role conflict and leadership styles on auditor performance, meanwhile spiritual intelligence does not moderate the relationship between role ambiguity and role overload on auditor performance.

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Posted

2023-06-22