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Auditor Performance in Public Accounting Firm in Riau: The Moderating Effect of Emotional Quotient

Author

Listed:
  • Meilda Wiguna

    (Universitas Riau, Indonesia.)

  • Khoirul Aswar

    (Universitas Pembangunan Nasional Veteran Jakarta, Indonesia.)

  • Eka Hariyani

    (Universitas Riau, Indonesia.)

Abstract

This study aims to examine the effect of role conflict, role ambiguity, self-efficacy, and spiritual quotient on auditor performance with emotional quotient as a moderating variable. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The analytical method in this study is multiple regression analysis and Moderated Regression Analysis (MRA). The results showed that (1) Role Conflict negatively affected Auditor Performance (2) role ambiguity negatively affected auditor performance (3) self-efficacy had a positive effect on auditor performance (4) spiritual quotient had no effect on auditor performance (5) emotional quotient has moderates the relationship between role conflict, role ambiguity, self-efficacy, and spiritual quotient with auditor performance.

Suggested Citation

  • Meilda Wiguna & Khoirul Aswar & Eka Hariyani, 2020. "Auditor Performance in Public Accounting Firm in Riau: The Moderating Effect of Emotional Quotient," European Journal of Business and Management Research, European Open Science, vol. 5(1), January.
    • Handle: RePEc:epw:ejbmr0:v:5:y:2020:i:1:id:50228
    DOI: 10.24018/ejbmr.2020.5.1.228
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