PENGARUH KOMPETENSI, INDEPENDENSI, KONFLIK PERAN, KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada KAP di DKI Jakarta)

Abstract

This study aims to determine the influence of competence, independence,
role conflict, role ambiguity on auditor performance with emotional quotient as a
moderating variable at public accountant firms in The Special Capital Region of
Jakarta. The population of this research is 274 public accountant firms. Further,
the sample method used was purposive sampling technique that obtained specific
sample criterion which was only 54 internationally affiliated public accountant
firms selected for this study. The data gathered in this study is the primary data
which were collected through questioners. As much as 162 questioners spread to
the participants, there were only 90 questioners returned completely. The data
analysis technique in this study is multiple linear regression and moderate
regression analysis method using SPSS 23 statistics software. The result of the
study proved that there is a significant influence among competence,
independence, role conflict, role ambiguity on auditor performance. Emotional
quotient can be a moderating variable to competence, independence, role conflict,
role ambiguity.

Keywords : competence, independence, role conflict, role ambiguity, emotional

quotient, auditor performance