Kupna Akuntansi: Kumpulan Artikel Akuntansi
Vol 3 No 1 (2022): Kupna Akuntansi: Kumpulan Artikel Akuntansi

The Effect of Healthy Lifestyle and Role Stress On Auditor Performance With Emotional Quotient As the Moderating Variable

M. Rifkhi Fauzan (Universitas Pattimura)
Sitti Fatimah Kamaruddin (Universitas Pattimura)



Article Info

Publish Date
11 Nov 2022

Abstract

This study aims to examine the effect of healthy lifestyle and role stress on auditor performance with emotional quotient as moderating variable. Respondents in this study is auditors who work for Inspectorate of South Sulawesi Province, Indonesia. The total population consisted of 60 auditors and the technique of determining the sample was cencus method, which is the entire population were used as a research samples. In this study the method used was explanatory research. Data collection used a questionnaire instrument. Data were analyzed using Moderated Regression Analysis (MRA). The result show that healthy lifestyle positively and significantly affects auditor performance. Role stress are negatively and significantly affects auditor performance. Further analysis found that Emotional quotient mediates the relationship among healthy lifestyle and role stress on auditor performance.

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Journal Info

Abbrev

kupna

Publisher

Subject

Economics, Econometrics & Finance

Description

KUPNA AKUNTANSI adalah jurnal yang dapat diakses oleh publik dan diterbitkan oleh Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya. Jurnal ini diterbitkan dua kali setahun, setiap bulan Mei dan November. Jurnal ini berisi artikel yang dikemas dari hasil penelitian ...