The Role Stress and Self Efficacy on Auditor Performance: The Moderating Role of Emotional Quotient

Maya Sari; Echa Anugrah Tandira

The Role Stress and Self Efficacy on Auditor Performance: The Moderating Role of Emotional Quotient

Maya Sari, Echa Anugrah Tandira

Abstract

Auditor performance is the auditor's ability to carry out his duties and responsibilities by predetermined standards, both in independence, objectivity, and professionalism. This study aims to determine the effect of Role Stress and self-efficacy on auditor performance with emotional quotient as a moderating variable at the Medan City Public Accounting Firm. In this study, the authors used an associative approach; the data source used was primary data. The data collection technique was distributing questionnaires to 173 auditors working at the Medan City Public Accounting Firm. The sampling technique used is saturated sampling. The data analysis technique used to test the hypothesis in this study is Multiple Linear Regression Analysis using the Statistical Package for the Social Sciences (SPSS) version 25. The results of this study indicate that Role stress has a positive and significant effect on Auditor Performance, Self-efficacy has a significant effect on Auditor Performance, and Emotional Quotient moderates the effect of Role Stress and Self-efficacy on Auditor Performance

Keywords

Role Stress, Self Efficacy, Emotional Quotient, Auditor Performance

Full Text:

PDF

References

Afifah, U., Sari, R. N., Anugerah, R., & Sanusi, Z. M. (2015). The Effect of Role Conflict, Self-efficacy, Professional Ethical Sensitivity on Auditor Performance with Emotional Quotient as Moderating Variable. Procedia Economics and Finance, 31, 206–212. https://doi.org/10.1016/s2212-5671(15)01222-8

Bandura, A. (2010). Self Efficacy: The Exercise of Control. W.H Freemen & Company.

Baron, R. A., Byrne, D. R., & Branscombe, N. R. (2006). Social psychology (11th ed.). Pearson Ally and Bacon.

Cendana, D. K., & Suaryana, I. G. N. A. (2018). Pengaruh Konflik Peran Dan Ketidakjelasan Peran Terhadap Kinerja Auditor Dengan Emotional Quotient Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 22, 1141–1169. https://doi.org/10.24843/eja.2018.v22.i02.p12

Chen, B., Wang, L., Li, B., & Liu, W. (2022). Work stress, mental health, and employee performance. Frontiers in Psychology, 13. https://doi.org/10.3389/fpsyg.2022.1006580

Cooper, R. K., & Sawaf, A. (2002). Executive EQ. PT Gramaedia Pustaka Utama.

Dewi, P. P., & Ramadhanti, S. W. (2018). Kecerdasan Emosional, Kecerdasan Spiritual, Independensi, Etika Profesi dan Kinerja Auditor. Jurnal Ilmiah Akuntansi & Bisnis, 3(2), 184–196.

Fachruddin, W., & Rangkuti, E. R. (2019). Pengaruh Independensi, Profesionalisme, Dan Komitmen Organisasi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Kota Medan. Jurnal Akuntansi Bisnis & Publik, 10(1), 72–86.

Fanani, Z., Hanif, R. A., & Subroto, B. (2008). Pengaruh Struktur Audit, Konflik Peran, Dan Ketidakjelasan Peran Terhadap Kinerja Auditor. Jurnal Akuntansi Dan Keuangan Indonesia, 5(2), 139–155. https://doi.org/10.21002/jaki.2008.07

Fauzan, M. R., Kartini, K., & Arifuddin, A. (2020). The Effect of Healthy Lifestyle, Roles Stress and Self-Efficacy on Auditor Performance with Emotional Quotient as Moderating Variable. International Journal of Innovative Science and Research Technology, 5(1), 689–696. www.ijisrt.com

Fenny, Y., Hasan, A., & Hardi. (2016). Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Kelebihan Peran terhadap Kinerja Auditor dengan Kecerdasan Emosional sebagai Pemoderasi (Studi Empiris Pada KAP di Pekanbaru, Padang dan Medan). Jurnal Akuntansi, 5(1), 12–28.

Fogarty, T. J., Singh, J., Rhoads, G. K., & Moore, R. K. (2000). Antecedents and Consequences of Burnout in Accounting: Beyond the Role Stress Model. Behavioral Reserach in Accounting, 12, 31–67.

Goleman, D. (2001). Working With Emotional intelligence. PT Gramedia Pustaka Utama.

Hanum, Z. (2019). Pelatihan Penyusunan Laporan Keuangan Usaha Mikro Kecil Menengah (UMKM) Desa Pantai Labu Pekan Kabupaten Deli Serdang. Liabilities (Jurnal Pendidikan Akuntansi), 2(3), 237–242. https://doi.org/10.30596/liabilities.v2i3.3990

Harahap, R. U., & Pulungan, K. A. (2019). Pengaruh Kompetensi, Independensi dan Profesionalisme terhadap Salah Saji Material pada Kantor Akuntan Publik di Kota Medan. Jurnal Riset Akuntansi Dan Bisnis, 19(2), 183–199. https://doi.org/10.30596/jrab.v19i2.4752

Irfan, I., Manurung, S., & Hani, S. (2024). Metode Penelitian Bisnis : Konsep & Aplikasi (E. Sinambela (ed.); Edisi Revi). UMSU Press.

Juliandi, A., Irfan, I., & Manurung, S. (2014). Metodologi Penelitian: Konsep dan Aplikasi (F. Zulkarnain (ed.)). UMSU Press.

Kristiyanti, L. (2015). Pengaruh Emotional Quotient Dan Self Efficacy Terhadap Kinerja Auditor (Studi Kasus Kantor Akuntan di Surakarta dan Yogyakarta). Jurnal Akuntansi Dan Pajak, 16(01), 88–102. https://doi.org/10.29040/jap.v16i01.24

Lismawati, L., Marietza, F., & Yuliana, C. (2022). Pengaruh Konflik Peran Terhadap Kinerja Auditor Dengan Stres Kerja Sebagai Variabel Mediasi. Jurnal Ekombis Review: Jurnal Ilmiah Ekonomi Dan Bisnis, 10(S1), 69–78. https://doi.org/10.37676/ekombis.v10is1.1989

Maharani, A. P. G., Gamayuni, R. R., & Widiyanti, A. (2022). Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Kecerdasan Spiritual, Dan Etika Profesi Terhadap Kinerja Auditor. Jurnal Syntax Admiration, 3(8), 973–989. https://doi.org/10.46799/jsa.v3i8.472

Muhsin, M. (2023). The Relationship between Self Efficacy, Effort, Auditor Time Budget Pressure and Audit Judgment Performance in Auditors in Indonesia. Devotion : Journal of Research and Community Service, 4(4), 884–895. https://doi.org/10.36418/devotion.v4i4.448

Nasir, A. P., Azwir, R., & Wiguna, M. (2014). Pengaruh Role Stress, Gender, Struktur Audit dan Profesionalisme terhadap Kinerja Auditor BPK-RI Perwakilan Provinsi Riau. JOM FEKON, 1(2), 1–15.

Petruzziello, G., Mariani, M. G., Chiesa, R., & Guglielmi, D. (2021). Self-efficacy and job search success for new graduates. Personnel Review, 50(1), 225–243. https://doi.org/10.1108/PR-01-2019-0009

Raodah, A., & Hafsah, H. (2023). Pengaruh Etika Profesi, Pengalaman Auditor dan Independensi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik di Kota Medan. Owner, 7(4), 3569–3579. https://doi.org/10.33395/owner.v7i4.1717

Rijal, F., & Abdullah, M. W. (2020). Pengaruh Healty Lifestyle, Psychological Well Being, Dan Self Efficacy Terhadap Kinerja Auditor Dengan Task Complexity Sebagai Pemoderasi. Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 7(1), 22. https://doi.org/10.30656/jak.v7i1.1467

Rustiarini, N. W., Putra, I. G. C., & Astakoni, I. M. P. (2021). Job Stress among Auditor: Antecedents and Consequences to Dysfunctional Behavior. ATESTASI : Jurnal Ilmiah Akuntansi, 4(2), 132–144. https://doi.org/10.33096/atestasi.v4i2.679

Safitri, D. (2015). Pengaruh Ambiguitas Peran Dan Motivasi Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru, Batam, Dan Medan). Jurnal Akuntansi, Vol. 3, No. 2, 3(2), 160–173.

Salovey, P., & Mayer, J. D. (1990). Emotional Intelligence. Imagination, Cognition and Personality, 9(3), 185–211. https://doi.org/10.2190/DUGG-P24E-52WK-6CDG

Salsabila, M., Astuty, W., & Irfan, I. (2021). Pengaruh Pengalaman dan Independensi terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderating Pada Kantor Akuntan Publik Kota Medan. Jurnal Riset Akuntansi Dan Bisnis, 21(2). https://doi.org/10.30596/9455

Sari, N. P. E. R., & Suryanawa, I. K. (2016). Konflik Peran, Ketidakjelasan Peran, Dan Kelebihan Peran Terhadap Kinerja Auditor Dengan Tekanan Waktu Sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 15(2), 1392–1421.

Sari, N. R., Suwandi, M., & Amalia, A. N. I. (2018). Pengaruh Role Stress dan Emotional Intelligence terhadap Kinerja Auditor Dengan Aspek Psycological Well-Being Sebagai Pemoderasi. Jurnal Ilmiah Akuntansi Peradaban, 4(1), 49–69.

Sugiyono, S. (2010). Statistik Untuk Penelitian. Alfabeta.

Sugiyono, S. (2017). Metodologi Penelitian (Kuantitatif, Kualitatif, dan R & D). Alfabeta.

Suprapta, K. R. A., & Setiawan, P. E. (2017). Pengaruh Beban Kerja, Kepuasan Kerja, Self Efficacy dan Time Budget Pressure pada Kinerja Auditor. Universitas Udayana, 19(1), 81–108.

Wiguna, M. (2014). Pengaruh Role Conflict, Role Ambiguity, Self-Efficacy Sensitifitas Etika Profesi, Gaya Kepemimpinan Terhadap Kinerja Auditor Dengan Emotional Quotient Sebagai Variabel Moderating. Jurnal Imiah Ekonomi Dan Bisnis, 11(2), 503–519.

Wiryathi, N. M., Rasmini, N. K., & Wirakusuma, M. G. (2014). Pengaruh Role Stressors Pada Burnout Auditor Dengan Kecerdasan Emosional Sebagai Variabel Moderasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5(3), 227–244.

Wu, G., Hu, Z., & Zheng, J. (2019). Role Stress, Job Burnout, and Job Performance in Construction Project Managers: The Moderating Role of Career Calling. International Journal of Environmental Research and Public Health, 16(13).

Refbacks

There are currently no refbacks.

Flag Counter

Published by:

AIBPM Publisher

Editorial Office:

JL. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
Phone: +62 341 366222
Email: admin.ssem@gmail.com
Website: https://ejournal.aibpmjournals.com/index.php/ssem

Supported by: Association of International Business & Professional Management

If you are interested to get the journal subscription you can contact us at admin.publisher@gmail.com

E-ISSN : 3032-324X