Effect of Conflict and Unclear Role on Auditor Performance with Emotional Quotient as Moderating Variable

This study aimed at obtaining empirical evidence about the effect of role conflict and role unclear on auditor performance and the role of emotional quotient in moderating the effect of role conflict and role unclear on auditor performance. Auditor has confronted the potential role conflicts and unclear role effects on auditor performance. A person who has a good emotional quotient can manage his/her emotions well. They are more able to control their self if it is faced on role conflicts and unclear roles in carrying out their duties or roles as an auditor. The resulting performance tends to be better. The present research was conducted in a public accounting firm in Bali. A questionnaire instrument was used as a survey method. Data analysis techniques used to test hypotheses were multiple linear regression analysis and moderated regression analysis. The number of samples was 92 respondents and used a sample determination method with a nonprobability sampling technique, namely purposive sampling. The number of questionnaires distributed was 92 copies but only 61 were returned. The results showed that role conflict has a negative effect on auditor performance, the unclear role has a negative effect on auditor performance, emotional quotient weakens the effect of role conflict on auditor performance, and emotional quotient weakens role obscurity on auditor performance.