Emotional Intelligence Moderates Role Conflict, Role Ambiguity, Ethics Sensitivity on Auditor Performance

This study aims to examine the effect of role conflict, role ambiguity, and the sensitivity of professional ethics on auditor performance by using the emotional intelligence as a moderating variable at the Public Accounting Firm in Malang. This study used a survey method by distributing questionnaires to 10 firms in Malang and the number of samples was 49 respondents. This type of research is quantitative research which is measured using Moderated Regression Analysis (MRA). The results of the instrument test show that all variables are valid and reliable and the results of the classical assumption test show that all data are normally distributed, free of multicollinearity, and free of heteroscedasticity. The results of the study prove that role conflict does not affect on auditor performance, role ambiguity has a negative effect on auditor performance, professional ethics sensitivity has a positive effect on auditor performance, emotional intelligence does not moderate the effect of role conflict on auditor performance, emotional intelligence weakens the effect of role ambiguity on auditor performance, and emotional intelligence does not moderate the effect of professional ethics sensitivity on auditor performance. Research results that support attribution theory as an umbrella theory are H3 and H5 answered, while research results that support role theory are H2 answered, while H1, H4, and H6 are not answered can be explained by a new theory, namely adaptation theory. The research results obtained can be used as input to the KAP Malang and its auditors to evaluate the performance of the auditors.Keywords: role conflict, role ambiguity, professional ethics sensitivity, emotional intelligence, auditor performanc