Article Per Year (5 Year)
p-Index From 2019 - 2024
1.512
P-Index
This Author published in this journals
All Journal Amkop Management Accounting Review (AMAR) Advances in Applied Accounting Research Advances in Managerial Auditing Research Advances in Economics & Financial Studies Advances in Taxation Research Advances in Community Services Research
Muslim Muslim
Universitas Muslim Indonesia, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Advances in Managerial Auditing Research

 1 
Emotional intelligence role : Relationship between role conflict and role ambiguity on external auditor performance Muslim Muslim
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.74

Abstract

This study uses emotional intelligence as a moderating variable between the influence of role conflict and unclear role on the performance of external auditors in the city of Makassar. The study population was 47 auditors at 9 Public Accounting Firms (KAP) operating in the city of Makassar. The selection of research samples using a saturated sampling method or census. The data of this study were analyzed using multiple linear regression methods with the help of Smart PLS 3.0 software. The results of this study found that role conflict variables and role ambiguity had a negative and significant effect on auditor performance. Role conflict has a positive and significant effect on auditor performance with moderated emotional intelligence. Unclear role does not significantly influence auditor performance with moderated emotional intelligence. The existence of emotional intelligence controls such as empathy for clients, by controlling emotional intelligence of course role conflict and role ambiguity can be prevented and reduced so that the auditor's performance increases.
Co-Authors Ahmad Dzaki As'ad Aryati Arfah Asriani Junaid Entis Sutisna Fifi Nurafifah Ibrahim Kirana Ikhtiari Nurfadila Nurfadila Ratna Sari Rosmawati Rosmawati Sutiawati Sutiawati Usman Eleuwarin Yana Ameliana