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All Journal International Journal of Social Science and Business Eduvest - Journal of Universal Studies
Desak Nyoman Sri Werastuti
Universitas Pendidikan Ganesha, Indonesia
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences

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The Emotional Quotient Competence and Tri Hita Karana Culture Moderating the Influence of Task Complexity towards the Auditor Performance Juliantara I Komang; Edy Sujana; Desak Nyoman Sri Werastuti
International Journal of Social Science and Business Vol. 7 No. 2 (2023): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i2.55359

Abstract

Challenges in auditor performance with increasing task complexity result in a decrease in the quality of auditor performance. The research aimed at proofing the emotional quotient competence and Tri Hita Karana culture in moderating the influence of task complexity on auditor performance. The population of this research was the auditor at the Public Accountant Office in Bali. The sample was chosen using a purposive sampling technique. The data analysis used SEM-PLS (Structural Equation Modeling-Partial Least Square) assisted by the software SmartPLS Version 3. The result of the research shows that the complexity of the task influences negatively significant towards the auditor's performance. The task complexity influences dominantly towards the auditor's performance. The emotional quotient influences positively significant towards the auditor's performance. The culture of Tri Hita Karana influences positively significant towards the auditor performance. The emotional quotient significantly moderates the complex influences of tasks on the auditor's performance. More specifically, the emotional quotient weakens the negative influence of task complexity on auditor performance. The culture of Tri Hita Karana significantly moderates the influence of task complexity on auditor performance. Specifically, the culture of Tri Hita Karana weakens the negative influence of task complexity on auditor performance. The implication of this study is the importance of improving emotional intelligence skills and the implementation of Tri Hita Karana culture as supporting factors to improve auditor performance in facing task complexity.
The Influence of Financial Slack and Gender Board Diversity on The Quality of Sustainability Report Disclosure With Board of Commissioners' Effectiveness as A Moderating Variable Ni Luh Apriani; Lucy Sri Musmini; Desak Nyoman Sri Werastuti
Eduvest - Journal of Universal Studies Vol. 5 No. 3 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i3.51014

Abstract

This study aims to examine the effect of financial slack, board diversity gender on the quality of disclosure of sustainability reports with the effectiveness of the board of commissioners. The population used in this study is banking companies listed on the Indonesia Stock Exchange (BEI) in 2019 - 2023. The sample used is based on predetermined criteria. The analysis technique used is descriptive analysis, SEM PLS and hypothesis testing using the Smart PLS 4.0 program. This study shows the results that: (1) Financial slack has no effect on the quality of disclosure of sustainability reports in the banking industry. (2) Board diversity gender has a significant positive effect on the quality of disclosure of sustainability reports in the banking industry. (3) The effectiveness of the board of commissioners has a significant positive effect on the quality of disclosure of sustainability reports in the banking industry. (4) The effectiveness of the board of commissioners is unable to moderate the relationship between financial slack and the quality of disclosure of sustainability reports in the banking industry. (5) The effectiveness of the board of commissioners is unable to moderate the board diversity gender relationship on the quality of disclosure of sustainability reports in the banking industry.
Co-Authors Edy Sujana Juliantara I Komang Lucy Sri Musmini Ni Luh Apriani