Do Indonesian Internal Government Auditors’ Spiritual Intelligence Moderate the Relationship Between their Role Conflict, Self-Efficacy Competence and Performance?

Abstract

This objective of the research analyse the effect of role conflict, self-efficacy, and competence on auditor performance and the moderating role of spiritual intelligence. In order to produce fresh discoveries that will be used as a concept for future study, the concept aims to provide a theoretical and empirical description of role conflict, self-efficacy, competence, and spiritual intelligence with auditor performance and the reasons of each characteristic. The research uses a quantitative approach using a questionnaire to internal auditors at the Regional Inspectorate of Makassar City. Research data were analyzed using Eviews 12 for Windows software. The results of this study, that role conflict had a negative and significant impact on auditor performance, while self-efficacy and competence had a positive and significant impact on auditor performance. Spiritual intelligence has a positive and significant effect in moderating the influence of role conflict, self-efficacy, and competence on auditor performance. The implications of this study in the Inspectorate to understand how they need to maintain the professional commitment of the Government Internal Supervisory Apparatus (APIP) amidst the ambiguity of the role experienced in government organizations. This study does not look at other antecedents that are able to control the impact of role conflict, for an example locus of control and other effects of role conflict, such as work, stress or turnover intention. Future research is expected to study these variables more deeply.