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.
Highlights
The phenomenon of audit failure cases in the last few decades has created a crisis of public confidence regarding the inability of the accounting profession to audit financial statements
The case happened to public accountant Marlinna and public accountant Merliyana Syamsul and Public Accounting Firm Satrio, Bing, Eny (SBE) and Partners who were deemed not to provide an opinion that was in accordance with the actual conditions in the annual audit financial report belonging to PT Sunprima Nusantara Pembiayaan (SNP Finance)
The sanctions received by the two public accountants and one Public Accounting Firm were in the form of cancellation of registration related to the results of auditing SNP Finance financial statements
Summary
The phenomenon of audit failure cases in the last few decades has created a crisis of public confidence regarding the inability of the accounting profession to audit financial statements. The motivation in this research is to examine the effect of spiritual intelligence and role stress on the performance of auditors with psychological well-being as moderator, as well as the use of different dimensions of time and place (confirmatory research). Different research results were found by Cendana & Suaryana (2018) and Kembara (2014) who found that role conflict had no effect on auditor performance Based on this description, a hypothesis can be drawn: H4: Spiritual intelligence weakens role stress on auditor performance. The type of data used in this study is primary data collected through a questionnaire in the form of statements and cases related to psychological well-being, role stress, auditor performance and spiritual intelligence. Y : Auditor Performance Α : Constant β1β2β3: Regression coefficient X1 : Psychological Well-being X2 : Role Stress X3 : Spiritual Intelligence X1.X3 : Interaction between Psychological Well-being and Spiritual Intelligence X2.X3 : Interaction between Role Stress and Spiritual Intelligence ɛ : Standard error
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