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All Journal Indonesian Journal of Law and Economics Review Indonesian Journal of Innovation Studies IJMI
Andari, Miranda Putrin
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Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics

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THE INFLUENCE OF AUDIT EXPERIENCE, ROLE AMBIGUITY, AND HEALTHY LIFESTYLE ON AUDITOR PERFORMANCE WITH SPIRITUAL INTELLIGENCE AS AN INTERVENING VARIABLE (STUDY ON KAP AT SURABAYA CITY) Andari, Miranda Putrin; Hermawan, Sigit
International Journal Multidisciplinary (IJMI) Vol. 2 No. 3 (2025): International Journal Multidisciplinary (IJMI)
Publisher : Antis-Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v2i3.325

Abstract

Objective: Research was conducted to determine the influence of audit experience, role ambiguity, and healthy lifestyle on auditor performance with spiritual intelligence as an intervening variable (Study at KAP in Surabaya City). Method: In this study, the sample used was 65 KAP auditors in Surabaya. In this research, data analysis uses Partial Least Square (PLS). Results: The results obtained from this research are that audit experience, role ambiguity and healthy lifestyle partially influence auditor performance, using the t-test with a significant value of <0.05. Audit experience, role ambiguity, and healthy lifestyle partially influence spiritual intelligence, using the t-test with a significant value <0.05. Spiritual intelligence partially influences auditor performance, using the t-test with a significant value <0.05. Spiritual intelligence mediates audit experience, role ambiguity and healthy lifestyle using the t-test with a significant value <0.05. These results state that hypothesis testing can be accepted and proven to be true. Novelty: This study integrates spiritual intelligence as a mediating variable between audit experience, role ambiguity, and healthy lifestyle in relation to auditor performance, which adds a unique perspective to existing research in the auditing field, particularly in the context of public accounting firms in Surabaya.
Spiritual Intelligence as a Key to Auditor Performance: Kecerdasan Spiritual sebagai Kunci Kinerja Auditor Andari, Miranda Putrin; Hermawan, Sigit
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1813

Abstract

General Background: Auditor performance plays a crucial role in ensuring the credibility of financial statements and decision-making in the business sector. Specific Background: Factors such as audit experience, role ambiguity, and a healthy lifestyle are believed to shape auditor performance, yet the mediating influence of spiritual intelligence remains underexplored. Knowledge Gap: Previous studies have rarely integrated spiritual intelligence as an intervening variable connecting professional experience, psychological aspects, and lifestyle with auditor performance. Aims: This study investigates how audit experience, role ambiguity, and healthy lifestyle relate to auditor performance through spiritual intelligence as a mediating variable among auditors in Surabaya. Results: Using Partial Least Squares (PLS) with 65 respondents, the findings reveal that role ambiguity and spiritual intelligence significantly affect auditor performance, while audit experience and healthy lifestyle do not. Spiritual intelligence effectively mediates the relationship between audit experience and performance but not for role ambiguity or healthy lifestyle. Novelty: This research integrates behavioral, spiritual, and professional dimensions in explaining auditor performance. Implications: Enhancing auditors’ spiritual intelligence can strengthen ethical awareness, decision quality, and professional resilience in complex audit environments.Hightlight: Spiritual intelligence mediates auditor performance dynamics. Behavioral and professional factors are integrated. Supports sustainable ethical auditing practices. Keywords: Auditor Performance, Spiritual Intelligence, Audit Experience, Role Ambiguity, Healthy Lifestyle    
Audit Experience, Role Ambiguity, and Healthy Lifestyle on Auditor Performance with Spiritual Intelligence: Pengalaman Audit, Ambiguitas Peran, Gaya Hidup Sehat, dan Kinerja Auditor Andari, Miranda Putrin; Hermawan, Sigit
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1207

Abstract

Background: Auditor performance is key to ensuring financial accuracy. Specific Background: Audit experience, role ambiguity, and healthy lifestyle influence performance, but the role of spiritual intelligence as a mediator is less studied. Knowledge Gap: The mediation effect of spiritual intelligence in auditor performance is underexplored. Aims: This study examines the effects of audit experience, role ambiguity, and healthy lifestyle on auditor performance, with spiritual intelligence as a mediator. Results: Based on Partial Least Square (PLS) analysis of 65 auditors, audit experience, role ambiguity, and healthy lifestyle significantly affect both spiritual intelligence and auditor performance (p < 0.05). Spiritual intelligence also mediates these effects (p < 0.05). Novelty: The study emphasizes spiritual intelligence as a key mediator. Implications: Enhancing spiritual intelligence could improve auditor performance, offering practical insights for professionals and researchers. Highlights : Audit experience, role ambiguity, and healthy lifestyle directly affect auditor performance. Spiritual intelligence mediates the relationship between these factors and performance. Enhancing spiritual intelligence may improve overall auditor performance. Keywords: Audit Experience, Role Ambiguity, Healthy Lifestyle, Spiritual Intelligence, Auditor Performance
Audit Experience, Role Clarity, and Lifestyle as Drivers of Auditor Performance: Pengalaman Audit, Kejelasan Peran, dan Gaya Hidup sebagai Pendorong Kinerja Auditor Andari, Miranda Putrin; Hermawan, Sigit
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1269

Abstract

Background: Auditor performance is essential for reliable financial reporting, influenced by factors like experience, role ambiguity, and lifestyle. Gap: The role of spiritual intelligence as a mediator in these relationships is not well explored. Aim: This study examines the impact of audit experience, role ambiguity, and lifestyle on auditor performance, with spiritual intelligence as an intervening variable. Results: Analyzing data from 65 auditors using Partial Least Square (PLS), findings reveal that experience, ambiguity, and lifestyle significantly affect auditor performance and spiritual intelligence (p < 0.05), with spiritual intelligence also mediating these relationships. Novelty and Implications: Introducing spiritual intelligence as a mediating factor offers new insights, suggesting its value in enhancing auditor well-being and performance. Highlights : Audit experience, role ambiguity, and lifestyle significantly influence auditor performance. Spiritual intelligence acts as a mediating factor between personal factors and performance. Enhancing spiritual intelligence can improve auditor resilience and productivity. Keywords: Auditor, Performance, Spiritual Intelligence, Role Ambiguity, Lifestyle
Co-Authors Sigit Hermawan