Improving Auditor Performance Through A Spirituality Workplace Based on Tri Hita Karana, Hardiness Personality and Role Stress

Abstract

This research is motivated by the importance of auditor performance in determining the performance of quality public accounting firm (KAP). The ability of auditors in a professional manner in using audit techniques and procedures to improve audit quality has an effect on the resulting performance. The study was conducted to provide empirical evidence regarding efforts to improve auditor performance through Tri Hita Karana-based workplace spirituality, hardiness personality and role stress in Public Accounting Firms (KAP) throughout Bali Province. The population in this study were all KAP auditors in Bali Province who were listed in the Directory published by the Indonesian Institute of Certified Public Accountants (IAPI) in 2020. The sampling technique was purposive sampling with the criteria used by the sample, including the auditors working in KAP throughout Bali Province. is still actively operating and has a minimum of 1 year of service or audit experience. This research was tested using a variance based structural equation model (Structural Equation Modeling-SEM) or Component based SEM with the SmartPLS 3.0 analysis tool. The test results show empirical evidence that Tri Hita Karana-based workplace spirituality weakens the effect of role conflict on auditors' performance, but Tri Hita Karana-based workplace spirituality does not moderate the effect of role ambiguity and role overload on auditor performance, while hardiness personality cannot moderate the effect of role conflict on performance. auditors, but hardiness personality weakens role ambiguity and role overload on auditor performance.

The Emotional Quotient Competence and Tri Hita Karana Culture Moderating the Influence of Task Complexity towards the Auditor Performance

“…This in the future can overcome problems and pressures in audit assignments and lead to a decrease in the stress level experienced by the auditor and will directly have an impact on improving the performance produced by the auditor in the future. The similar research show that culture Tri Hita Karana weakening the negative effect of task complexity on auditor performance (M. S. Dewi et al, 2020). Based on the research result and discussion, the researcher suggests a few things, such, as (1) It is recommended for the management of public accounting firms to maximize the performance of auditors, management of public accounting firms are advised to pay attention to the complexity of the auditor's task through the clarity of the task structure to avoid confusion over tasks that have a difficulty level above the ability of the auditor.…”