PENGARUH ROLE CONFLICT, ROLE AMBIGUITY, SELF-EFFICACY, SENSITIFITAS ETIKA PROFESI, GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR DENGAN EMOTIONAL QUOTIENT SEBAGAI VARIABEL MODERATING

Article Indonesian OPEN
Meilda Wiguna (2015)
  • Publisher: Universitas Lancang Kuning
  • Journal: Jurnal Ilmiah Ekonomi dan Bisnis (issn: 1829-9822, eissn: 2442-9813)
  • Subject: Business | HF5001-6182 | Economics as a science | HB71-74

<p><strong><em>Abstrak:</em> </strong>Penelitian ini menguji pengaruh <em>role stress, role ambiguity, self-efficacy, </em>sensitifitas etika profesi, gaya kepemimpinan terhadap kinerja auditor dengan <em>emotional quotient </em>sebagai variabel moderating. Responden dalam penelitian ini adalah para auditor yang bekerja di Kantor Akuntan Publik di Pekanbaru, Batam, Medan.Jumlah auditor yang menjadi sampel penelitian ini adalah 145 auditor dari 29 Kantor Akuntan Publik. Metode penentuan sampel yang digunakan dalam penelitian adalah <em>purposive sampling</em>, sedangkan metode pengolahan data yang digunakan peneliti adalah analisis regresi berganda dan analisis regresi <em>moderate</em> dengan menggunakan <em>software</em> SPSS versi 17.00 untuk mengolah data.<strong> </strong>Hasil penelitian ini menunjukkan bahwa <em>role conflict, role ambiguity </em>berpengaruh negative dan signifikan terhadap kinerja auditor. <em>Self-efficacy, </em>sensitifitas etika profesi, gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja auditor<em>. </em>E<em>motional quotient </em>merupakan variabel moderating bagi <em>self-efficacy </em>dan sensitifitas etika profesi, tetapi bukanlah variabel moderating bagi <em>role conflict</em>,  <em>role ambiguity</em>, dan gaya kepemimpinan. Sedangkan koefisien determinasi (R<sup>2</sup>) menunjukan semua variabel yang digunakan dalam penelitian ini memberikan kontribusi sebesar 53,5% terhadap variabel dependen. Sementara 46,5% sisanya menjelaskan variabel independen lain yang tidak diamati dalam penelitian ini.<strong></strong></p><p class="Default"><em> </em></p><p class="Default"><strong><em>Abstract: </em></strong><em>This study examines the influence of role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics, leadership style to auditor performance with emotional quotient as Moderating variable. Respondents in this study are auditors who worked for public accounting firm in Pekanbaru, Batam, Medan. The number of auditor that were visited in this study were 145 auditors from 29 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing methods used by researcher are the multiple regression and moderate regression analysis. The result shows that the role conflict, role ambiguity, negatively and significantly influence auditor performance. Self-efficacy, sensitivity of professional ethics, leadership style positively and significantly influence auditor performance. Emotional quotient can be a moderating variable to self-efficacy, sensitivity of professional ethics, but it cannot be a moderating variable for role conflict, role ambiguity and leadership style</em></p><p><em>                                                                                                                             </em></p><strong><em>Kata kunci:</em></strong> <em>Role conflict, role ambiguity, self-efficacy, sensitifitas etika profesi, gaya kepemimpinan</em><em>,  emotional quotient, kinerja auditor</em>
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