PENGARUH ROLE STRESS TERHADAP KINERJA AUDITOR DENGAN EMOTIONAL QUOTIENT SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kantor Akuntan Publik Di Bali)

Made Dewi Ermawati ., NI KADEK SINARWATI, SE., M.Si.Ak. ., Dr. Edy Sujana,SE,Msi,AK .

Abstract


Penelitian ini bertujuan untuk mengetahui pengaruh role stress terhadap kinerja auditor dengan emotional quotient sebagai variabel moderating pada Kantor Akuntan Publik di Bali. Role stress tersebut meliputi role conflict dan role ambiguity. Penelitian ini mengambil lokasi di Kantor Akuntan Publik di Bali sebanyak 8 KAP. Populasi penelitian yaitu auditor independen yang bekerja di Kantor Akuntan Publik wilayah Bali yang berjumlah 84 auditor. Sampel yang digunakan sebanyak 69 auditor. Metode pengumpulan data dilakukan dengan kuesioner, yang diukur menggunakan skala likert. Tehnik analisis data yang digunakan yaitu uji analisis regresi berganda dan Moderated Regression Analysis (MRA) dengan menggunakan software Statical Product and service solution (SPSS) Versi 17.0.
Hasil penelitian ini menunjukan bahwa (1) role conflict dan role ambiguity berpengaruh secara simultan dan signifikan terhadap kinerja auditor, (2) interaksi antara role conflict dengan emotional quotient berpengaruh secara signifikan terhadap kinerja auditor, (3) interaksi antara role ambiguity dengan emotional quotient berpengaruh secara signifikan terhadap kinerja auditor.
Kata Kunci : Emotional Quotient, Kinerja auditor, Role Ambiguity, Role Conflict, Role stress.

This study was intended to identify the impact of role stress on the performance of auditors with emotional quotient as a moderating variable at the Offices of Public Accountants in Bali. The role stress included the role conflict and role ambiguity. The study was conducted at 8 Offices of Public Accountants in Bali. The population of the study included the independent auditors employed at the Offices of Public Accountants in Bali totaling 84. The sample included 69 auditors. The data were collected through questionnaire measured by likert scale. The data were analyzed using the multiple regression analysis test and the Moderated Regression Analysis (MRA) assisted with the Statistical Product and Service Solution (SPSS) software version 17.0.
The result of the study showed that (1) the role conflict and role ambiguity contributed simultaneously and significantly on the performance of auditors; (2) the interaction between the role conflict and emotional quotient significantly affected the performance of auditors; (3) the interaction between the role ambiguity and emotional quotient significantly contributed to the performance of auditors.
keyword : Emotional Quotient, Performance Of Auditors, Role Ambiguity, Role Conflict, Role Stress.

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Universitas Pendidikan Ganesha



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