E-JURNAL AKUNTANSI
Vol 31 No 6 (2021)

Spiritual Intelligence Moderates the Relationship Between Psychological Well-Being, Role Stress and Auditor Performance

Thahira Qarimma Nursabilla (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
Gayatri Gayatri (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
Herkulanus Bambang Suprasto (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
Maria Mediatrix Ratna Sari (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
26 Jun 2021

Abstract

The purpose of this study is to investigate the impact of psychological well-being and role stress on auditor performance, with spiritual intelligence serving as a moderating variable. The data collection for this study was obtained from a questionnaire and was collected at the Bali Province Public Accountant Office. The sample was determined using a purposive sampling method with 54 auditors from the Bali Province Public Accountants as respondents. In this study, the interaction test MRA was used to analyze data. According to the findings of the study, psychological well-being has a positive effect on auditor performance. This research also shows that role stress can impair auditor performance. Auditors' spiritual intelligence has the potential to strengthen the relationship between psychological well-being and auditor performance. On the other hand, spiritual intelligence mitigates the impact of role stress on auditor performance. Keywords: Psychological Well-Being; Stress; Auditor Performance; Spiritual Intelligence.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...