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)

Authors

  • Agus Adi Pratama Putra Accounting Magister Program, Faculty of Economics and Business, University of Udayana, Indonesia
  • I. G. A. N. Budiasih Accounting Magister Program, Faculty of Economics and Business, University of Udayana, Indonesia
  • Gayatri Gayatri Accounting Magister Program, Faculty of Economics and Business, University of Udayana, Indonesia
  • A. A. N. B. Dwirandra Accounting Magister Program, Faculty of Economics and Business, University of Udayana, Indonesia

Keywords:

Task Complexity, Emotional Intelligence, Workplace Spirituality, and Performance of Auditor.

Abstract

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.

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Published

2018-12-25

How to Cite

Pratama Putra, A. A., N. Budiasih, I. G. A., Gayatri, G., & B. Dwirandra, A. A. N. (2018). 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). International Journal of Sciences: Basic and Applied Research (IJSBAR), 42(5), 110–122. Retrieved from https://www.gssrr.org/index.php/JournalOfBasicAndApplied/article/view/9627

Issue

Vol. 42 No. 5 (2018)

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Articles

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