Pengaruh Role Conflict, Role Ambiguity, Role Overload Terhadap Kinerja Akuntan Publik Dengan Kecerdasan Spiritual Sebagai Pemoderasi

Abstract

The purpose of this research is to know the influence of role conflict, role ambiguity, role overload to public accountant performance with spiritual intellegence as moderator. Responden in this study are public accountants that working in KAP domicilied in province of DKI Jakarta. Data analysis method in this research using SPSS 22 application. Hypotesis analysis testing is done with Moderate Regression Analys. \nThe result of this research, shows that role conflict does not affect accountant public performance. Role ambiguity effect on accountant public performance. Role overload effect on accountant public performance. Spiritual intellegence is unable to moderate role conflict against accountant public performance. Spiritual intellegence is able to moderate role ambiguity effect on accountant public performance and spiritual intellegence is able to moderate role overload effect on accountant public performance.

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