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Archives of Business Research – Vol. 9, No. 8
Publication Date: August 25, 2021
DOI:10.14738/abr.98.10714. Masruroh, A., Hermanto, S. B., & Ardini, L. (2021). The Influence of Role Overload and Role Conflict, and Independence on the
Performance of Auditors Moderated by Spiritual Intelligence of Auditors in Public Accountants. Archives of Business Research,
9(8). 225-234.
Services for Science and Education – United Kingdom
The Influence of Role Overload and Role Conflict, and
Independence on the Performance of Auditors Moderated by
Spiritual Intelligence of Auditors in Public Accountants
Aryl Masruroh
Magister Accoutancy, STIESIA, Indonesia
Suwardi Bambang Hermanto
STIESIA, Indonesia
Lilis Ardini
STIESIA, Indonesia
ABSTRACT
Auditor performance is the result of work achieved by the auditor in carrying out
his duties, in accordance with the responsibilities given and become one of the
benchmarks used to determine whether a job done will be good or vice versa.
Auditor performance is a major concern, both for clients and the public, in assessing
the results of audits conducted. Not optimal performance of auditors in carrying out
their role as auditors can cause violations committed by auditors in Indonesia.
Some of the possible causes of this occurrence based on previous research are due
to the existence of Role Overload, Role Conflict, and independence experienced by
the auditor in carrying out his duties. The purpose of this study is to determine the
factors that influence the performance of auditors working in public accounting
firms in Surabaya. The analysis technique used is Moderate Regression Analysis
Results. The results of this study include Role Overload and Role Conflict negatively
affect Auditor Performance, Independence has a positive effect on Auditor
Performance, Spiritual Intelligence weakens the influence of Role Overload and
Role Conflict on Auditor Performance, and Spiritual Intelligence strengthens the
influence of Independence on Auditor Performance.
Keywords: Role Overload, Role Conflict, Independence, Auditor Performance, Spiritual
Intelligence.
INTRODUCTION
Auditor performance is the result of work achieved by the auditor in carrying out his duties, in
accordance with the responsibilities given to him and become one of the benchmarks used to
determine whether a job will be done well or vice versa. Auditor performance is a major
concern, both for clients and the public, in assessing the results of audits conducted (Fanani et
al, 2008). Agustina (2009) states that the achievement of a better auditor's performance must
be in accordance with certain standards and time periods, namely: (1) work quality, namely the
quality of work completion by working based on all abilities and skills, as well as the knowledge
possessed by the auditor; (2) the quantity of work that is the amount of work that can be
completed with the target that is the responsibility of the auditor's work, as well as the ability
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Archives of Business Research (ABR) Vol. 9, Issue 8, August-2021
Services for Science and Education – United Kingdom
to utilize work supporting facilities and infrastructure; (3) timeliness is the accuracy of work
completion in accordance with the available time.
Not optimal performance of auditors in carrying out their role as auditors can cause violations
committed by auditors in Indonesia. Some possible causes of this occurrence based on previous
research are due to the existence of role overload, role conflict, and independence experienced
by the auditor in carrying out his duties.
The case of accounting scandals that occurred in 2015, namely the Public Accounting Firm
Jamaludin, Ardi, Sukimto and Partners who received sanctions for freezing public accountant
permits in accordance with the Decree of the Minister of Finance of the Republic of Indonesia
Number 445 / KM.1 / 2015 because of Ben Ardi Public Accountants, CPA has not fully complied
with the Audit Standards (SA) -SPAP in conducting general audits of PT. Bumi Citra Permai, Tbk
Fiscal Year 2013. Based on the provisions of Article 63 of the Minister of Finance Regulation
Number 17 / PMK.01 / 2008 concerning Public Accountant Services, non-compliance as
intended is categorized as a serious violation because it has the potential to have a significant
significant effect on the independent auditor's report. The Decree of the Minister of Finance
concerning Sanction of the Suspension of Ben Ardi Public Accountant License, CPA is the first
to freeze the Ben Ardi Public Accountant permit, CPA which is determined based on the Minister
of Finance Decree Number 901 / KM.1 / 2011 dated August 15, 2011 for a period of 6 months.
During the period of license suspension, Ben Ardi's Public Accountant, CPA is prohibited from
providing services as referred to in Article 3 of the Republic of Indonesia Law No. 5 of 2011
concerning Public Accountants, is prohibited from becoming the Head of a Public Accountant
Office or Branch Manager of a Public Accountant Office and remains responsible for the services
provided has been given.
Based on the case, it can be concluded that the auditor's performance is currently still not good,
this can be seen from the violations committed by the auditor while carrying out his role. Some
of the factors causing the underperformance of the auditor include: high role excesses and role
conflict, compliance pressure, lack of independence and competence possessed by the auditor.
THE EXISTING RANKING METHODS
Attribution Theory
Attribution theory is said to be an internal and external explanation of what lies behind human
habits. This theory explains with "why" and "what" that causes humans to understand an event,
consideration, or action they take (Fatemi and Asghari, 2012). The world of psychology,
attribution theory has two meanings. The first refers to explaining why a behavior occurs, and
the second refers to explaining the conclusions about the occurrence of a behavior (Malle,
2011). Attribution theory is used to explain the relationship between characteristics possessed
by a public accountant with its performance, and it can be said that attribution theory is an
explanation of what influences human behavior, there are individual (interrnal) and
environmental (external) factors (Mindarti, 2015).
Internal factors tend to lead to aspects of the individual, which leads to personal traits, self- perception, self-ability and motivation. While external factors are more directed at the
environment that influences a person's behavior such as social conditions, social values and
people's views (Mindarti, 2015).
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Masruroh, A., Hermanto, S. B., & Ardini, L. (2021). The Influence of Role Overload and Role Conflict, and Independence on the Performance of Auditors
Moderated by Spiritual Intelligence of Auditors in Public Accountants. Archives of Business Research, 9(8). 225-234.
URL: http://dx.doi.org/10.14738/abr.98.10714
Fritz Heider was the first to examine the attribution of causality. According to Heider, when
observing social behavior, first determine what causes it, situational or personal factors; in
attribution theory commonly called external causality (external attribution) and internal
causality (internal attribution). Heider divides the source of this attribution into two, namely
Internal Attribution and External Attribution. According to the attribution theory from Kelly
(1973) concludes internal or external causality by paying attention to three things namely
consensus, consistency and distinctiveness.
Effect of Role Overload on Auditor Performance
Excessive roles occur when a person has too much work to do at a certain time. Excess roles as
a situation where the roles vary, the tasks or jobs required from the role owner exceeds the
amount of time and resources and energy provided to the individual (Iroegbu, 2014). The lack
of proper planning of workforce requirements can cause the auditor to experience excess roles,
especially during peak season when KAP will be flooded with work, and the available auditor
staff must do all work in the same time period. This can have an impact on auditor performance
which tends to decline because it causes pressure or stress on the auditor (Agustina, 2009).
Previous research conducted by Ni Putu, et al (2016), and Aprilmukti (2017) shows the results
that role overload has a negative effect on auditor performance.
H1: Role Overload has a negative effect on Auditor Performance
Effect of Role Conflict on Auditor Performance
Role conflict occurs when an individual experiences a mismatch between commands or
requests given with commitments from a role, or occurs when there are various demands from
many sources that cause individuals to be difficult in determining what demands must be met.
This usually happens because there are two different orders that are received simultaneously
and the implementation of just one command will result in the abandonment of another order
(Wiguna, 2014). Role conflict can cause discomfort at work, and will have an impact on the
performance produced by the auditor. The results of previous studies conducted by Cendana
and Suaryana (2018), Ilman (2017), Yogantara and Adnantara (2017), Aprilmukti (2017), Sari,
et all (2018) and Wiguna (2014) showed that role conflict negatively affected auditor
performance. Role conflict occurs when an individual experiences a mismatch between
commands or requests given with commitments from a role, or occurs when there are various
demands from many sources that cause individuals to be difficult in determining what demands
must be met. This usually happens because there are two different orders that are received
simultaneously and the implementation of just one command will result in the abandonment of
another order (Wiguna, 2014). Role conflict can cause discomfort at work, and will have an
impact on the performance produced by the auditor. The results of previous studies conducted
by Cendana and Suaryana (2018), Ilman (2017), Yogantara and Adnantara (2017), Aprilmukti
(2017), Sari, et all (2018) and Wiguna (2014) showed that role conflict negatively affected
auditor performance.
H2: Role Conflict negatively affects Auditor Performance
Effect of Independence on Auditor Performance
An Auditor must have to maintain his independence when conducting audits. This is done so
that the audit opinion and recommendations given on the results of the examination are not in
favor of any party. From this statement it can be seen that independence results in auditor