PENGARUH KECERDASAN EMOSIONAL TERHADAP KINERJAAUDITOR DENGAN KONFLIK PERAN DAN BUDAYAORGANISASI SEBAGAI VARIABEL YANG MEMODERASI

This study aimed to determine the influence of emotional intelligence to auditor performance and the influences of role conflict and organizational culture as moderating variables. The sampling technique used in this study is convenience sampling. The data used in this study is primary data obtained from questionnaires. 66 Respondents in this studyare the auditors who work in Public Accounting Firms Surabaya.Data were tested using simple linear regression test and interactions test. The result in this study showed that emotional intelligence positive influence to auditor performance, while role conflict and organizational culture are not moderate the influence of emotional intelligence to auditor performance. One of the cause of role conflict and organizational culture is not moderate is auditors are overconvidence about their ability. Keywords: Emotional Intelligence, Auditor Performance, Role Conflict, Organizational Cultur