Capabilities of Emotional Intelligence and Workplace Spirituality to Moderate the Effect of Task Complexity on Performance of Auditors (Case Study at Public Accounting Firm of Bali Province)

This study aimed to examine and analyze the effects of emotional intelligence and workplace spirituality to moderate the effect of task complexity on the performance of auditors of Public Accounting Firm in Bali Province. The population in this study are auditors of Public Accounting Firms in Bali registered in the Directory that is published by The Indonesian Institute of Certified Public Accountants in 2018. The sampling technique used was purposive sampling with the criteria of, among others, the auditors worked at operationally active Public Accounting Firms in Bali Province and have worked/experiences in auditing at least 1 year. A total of 63 questionnaires can be processed and the results found that task complexity gave negative effects to the performance of auditors, emotional intelligence and workplace spirituality have positive effects on performance of auditors. The results also showed that emotional intelligence is unable to moderate the effect of task complexity on performance of auditors, however, workplace spirituality is able to do this.