PENGARUH ROLE STRESS DAN EMOTIONAL INTELLIGENCE TERHADAP KINERJA AUDITOR DENGAN ASPEK PSYCOLOGICAL WELL-BEING SEBAGAI PEMODERASI

Nur Rahmah Sari, Memen Suwandi, Andi Nurul Izmi Amalia

Abstract


ABSTRAK

Penelitian ini bertujuan untuk menguji pengaruh role stress dan emotional intelligence terhadap kinerja auditor dengan aspek psychological well-being sebagai variabel moderating. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Sampel di dalam penelitian ini adalah profesi auditor yang bekerja pada KAP di Kota Makassar selama satu tahun, yaitu berjumlah 33 auditor.

Hasil penelitian menunjukkan bahwa role stress berpengaruh negatif dan emotional intelligence berpengaruh positif terhadap kinerja auditor. Analisis variabel moderating dengan pendekatan MRA menunjukkan bahwa aspek psychological well-being mampu memoderasi hipotesis role stress dan emotional intelligence terhadap kinerja auditor

Kata kunci :Role Stress, Emotional Intelligence, Aspek Psychological Well-Being, Kinerja Auditor.

 

ABSTRACT

This study aims to examine the effect of role stress and emotional intelligence on auditor performance with psychological well-being aspect as moderating variable. This research is a quantitative research with descriptive approach. The sample in this research is the auditor profession working in KAP in Makassar City for one year, which amounted to 33 auditors.

The results showed that the role of stress has a negative effect and emotional intelligence has a positive effect on the performance of auditors. The analysis of moderating variables with the MRA approach indicates that the psychological well-being aspect is able to moderate the role and emotional intelligence of the hypothesis of the auditor's performance.

Key Words: Role Stress, Emotional Intelligence, Psychological Aspects of Well-Being, Auditor Performance.


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