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Journal : ABDI EQUATOR

PENGARUH ROLE CONFLICT DAN KOMPETENSI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERASI (Studi Kasus pada Kantor Inspektorat Kota Pontianak dan Inspektorat Provinsi Kalimantan Barat) Lieanti, Tasya Devi
ABDI EQUATOR Vol 4, No 1 (2024): Maret 2024
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v4i1.100376

Abstract

This research aims to determine the effect of role and competency conflict on auditor performance with emotional intelligence as a moderating variable at the Pontianak City and West Kalimantan Province Auditor's Office. This research uses a questionnaire with a Likert scale to obtain the data. The population and sample in this study were auditors who worked at the Pontianak City Auditor's Office and West Kalimantan Province with a minimum tenure of one year, with data obtained from 42 respondents. The results of this research show that role conflict has a positive and insignificant effect on auditor performance, competence has a positive and significant effect on auditor performance, emotional intelligence cannot strengthen the effect of role conflict and competence on auditor performance.