The Effect of Role Conflict, Self Efficacy and Ethical Sensitivity on Auditor Performance with Intellectual Intelligence as a Moderating Variable

Abstract

This study explores the influence of role conflict, self-efficacy, and ethical sensitivity on auditor performance, with intellectual intelligence acting as a moderating variable. Data sample is taken from from 143 auditors working in public accounting firms in Jakarta, Indonesia. The results indicate that role conflict does not significantly affect auditor performance, suggesting that auditors may have developed coping mechanisms to manage conflicting demands. Conversely, self-efficacy positively influences auditor performance, highlighting the importance of confidence in completing tasks effectively. Ethical sensitivity, while crucial in theory, does not significantly impact performance in this context. Intellectual intelligence is found to moderate the relationship between self-efficacy and performance, enhancing the positive effect of self-confidence on auditor performance. However, intellectual intelligence does not moderate the negative impact of role conflict on performance nor strengthen the relationship between ethical sensitivity and performance. The model explains 70.6% of the variance in auditor performance, emphasizing the role of psychological and cognitive factors. These findings contribute to cognitive accounting theory and suggest practical implications for training, recruitment, and performance management in audit firms.