Masulah, Siti and Khusnah, Hidayatul and Wahyuningtyas, Endah Tri (2020) Kecerdasan Spiritual Memitigasi Dampak Negatif Role Stress terhadap Kinerja Auditor Internal. Jurnal Riset Akuntansi Terpadu, 13 (1). pp. 122-131. ISSN 2528-7443
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Abstract
The purpose of this study is to analyze Spiritual Intelligence Mitigating the Negative Impact of Role Stress on Internal Auditor Performance. The data used in this study are primary data distributed through online and offline questionnaires with a total sample of 35 people. The sample of this study is the internal auditor of the company registered in East Java FKSPI. Analysis tool to test hypotheses using WarpPLS 6.0 with a significance level of 0.05. The results show that the role overload negatively impacted the performance of internal auditors. Role conflict doesn't have any impact on performance. While role ambiguity positively impacts the performance of internal auditors. The moderation effect suggests that spiritual intelligence as a pure moderation is able to mitigate the negative impact of role overload and role ambiguity towards the performance of internal auditors. While spiritual intelligence as a moderation potential is incapable of mitigate the negative impact of role conflict on performance.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | spiritual intelligence; performance; role ambiguity; role conflict; role overload |
| Subjects: | B Philosophy. Psychology. Religion > BF Psychology |
| Divisions: | Faculty of Economics and Business > Program Study of Accounting |
| Depositing User: | Mr. . Bagas |
| Date Deposited: | 30 Apr 2021 02:47 |
| Last Modified: | 02 Sep 2021 05:04 |
| URI: | http://repository.unusa.ac.id/id/eprint/6518 |
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