Jemasi Jurnal Ekonomi Manajemen dan Akuntansi
Vol 18 No 1 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi

DETERMINAN KINERJA AUDITOR: STUDI DI WILAYAH JAKARTA SELATAN

Ria Sukmawati (Universitas Muhammadiyah Jakarta)
M. Irfan Tarmizi (Unknown)



Article Info

Publish Date
03 Jul 2022

Abstract

This research aims to obtain empirical evidence regarding the effect of role overload, emotional intelligence, and work-life balance on the performance of auditors with psychological well being as a moderating variable. The research method used is quantitative research. The population in this research were all auditors who worked at the Public Accounting Firm (KAP) in the South Jakarta Region with a total sample of 84 respondents. The sampling technique used is the convenience sampling method. The data source used is primary data. The data collection method used a survey method with a questionnaire. The data analysis method used is multiple linear regression analysis and moderated regression analysis (MRA). The results of this study indicate that role overload does not have a significant effect on auditor performance, while emotional intelligence, work-life balance and psychological well being have a positive and significant effect on auditor performance. The analysis of moderating variables using the MRA approach shows that psychological well being is able to moderate the effect of role overload and emotional intelligence on auditor performance, but not on the effect of work-life balance on auditor performance.

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Journal Info

Abbrev

jemasi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jemasi (1858-2702) is a peer-reviewed journal which is published by Economic Faculty Universitas IBA publishes biannually in June dan December. It is also published in two versions; print out and electronic. This journal provides immediate open access to its content on the principle that making ...