The Effect of Role Conflict, Self-efficacy, Professional Ethical Sensitivity on Auditor Performance with Emotional Quotient as Moderating Variable

This study examines the influence of role conflict, self-efficacy, professional ethical sensitivity to auditor performance with emotional quotient as moderating variable. Respondents in this study are auditors who work for public accounting firms in Pekanbaru, Batam, and Medan, Indonesia. The samples in this study are 145 auditors from 29 public accounting firms. Purposive sampling method was used to determine the samples, while the multiple regression and moderate regression analysis were used to test the hypothesis. The result shows that the role conflict negatively and significantly affects auditor performance. Self-efficacy and professional ethical sensitivity are positively and significantly affect auditor performance. Further analysis found that emotional quotient mediates the relationship among role conflict, self-efficacy and sensitivity of professional ethic on auditor performance.