Emotional intelligence role : Relationship between role conflict and role ambiguity on external auditor performance

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.