Jurnal Riset Akuntansi Terpadu
Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu

Kecerdasan Spiritual Memitigasi Dampak Negatif Role Stress terhadap Kinerja Auditor Internal

Siti Mas'ulah (Universitas Nahdlatul Ulama Surabaya)
Hidayatul Khusnah (Universitas Nahdlatul Ulama Surabaya)
Endah Tri Wahyuningtyas (Universitas Nahdlatul Ulama Surabaya)



Article Info

Publish Date
30 Apr 2020

Abstract

The purpose of this study is to analyze Spiritual Intelligence Mitigating the Negative Impact of Role Stress on Internal Auditor Performance. The data used in this study are primary data distributed through online and offline questionnaires with a total sample of 35 people. The sample of this study is the internal auditor of the company registered in East Java FKSPI. Analysis tool to test hypotheses using WarpPLS 6.0 with a significance level of 0.05. The results show that the role overload negatively impacted the performance of internal auditors. Role conflict doesn't have any impact on performance. While role ambiguity positively impacts the performance of internal auditors. The moderation effect suggests that spiritual intelligence as a pure moderation is able to mitigate the negative impact of role overload and role ambiguity towards the performance of internal auditors. While spiritual intelligence as a moderation potential is incapable of mitigate the negative impact of role conflict on performance.

Copyrights © 2020






Journal Info

Abbrev

JRAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April ...