Influence of Spiritual Intelligence and Role Stress on performance auditors with Psychological Well-Being as a Moderate (Study at the inspectorate of South Sulawesi Province)

Abstract

Community confidence in the accountant profession has now undergone significant changes as a result of some auditing failure cases. The performance of poor auditors in carrying out tasks can be affected by conditions where auditors are vulnerable to occupational stress. Working conditions that are less conducive can affect the performance of the auditor so as to influence the community's confidence in the auditor as an independent party in the auditing of financial statements. This research is a quantitative study with a descriptive approach. Method of collecting data using questionnaires shared directly on the internal auditor of the Inspectorate of South Sulawesi Province. The data used in the research is the primary data collected through questionnaire surveys. Data analysis uses multiple linear regression analyses and moderating regression analyses with interaction test approaches. The results showed that spiritual intelligence has a positive effect on the performance of Auditors, role stress negatively affects the performance of auditors, psychological well-being is able to moderate spiritual intelligence to the performance of Auditors, as well as psychological well-being unable to moderate the role of stress on the performance of Auditors in the Inspectorate of South Sulawesi Province. The implications of this research are expected to be the level of stress experienced by the auditor at the Inspectorate of South Sulawesi Province can be solved by implementing spiritual intelligence. The Spiritual intelligence owned by the auditor when it supports the psychological well-being, then the auditor will be able to control itself and encourage to improve the quality of its performance.