Pengaruh Gaya Kepemimpinan, Pemahaman Good Governance, Konflik Peran, dan Ketidakjelasan Peran Terhadap Kinerja Auditor dengan Kecerdasan Emosional Sebagai Variabel Pemoderasi (Studi Empiris Pada Kantor Akuntan Publik di Kota Semarang dan Surakarta)

This study aimed to examine the effect of leadership style,understanding of good governance, role conflict and, role ambiguity on the performance of auditors with emotional quotient as moderating variables. An auditor's leadership style is needed to improve the performance of their team. Auditors should also observe the basic principles of good governance in the workplace. Auditor when carrying out field work assignments, doing boundary spanning activity (BSA). Individuals who are at the boundary spanning are potentially experiencing role stress. There are three types of role stress those are role conflict, role ambiguity and role overload. In this study only use two types of role stress those are role conflict and role ambiguity. Respondents in this study is the auditors who work for Public Accounting Firms in Semarang and Surakarta. The method of determining the sampel is by using purposive sampling method, while the data processing method used by researcher are the multiple regression analysis and moderate regression analysis. The results shows that the leadership style, understanding of good governance,and role conflict have a effect on the performance of auditors, but role ambiguity do not an effect on the performance of auditors. Emotional quotient moderates the interaction between leadership style, understanding of good governance, and role conflict on the performance of auditors, but emotional quotient does not moderate interaction between role ambiguity on the performance of auditors