Indonesian Journal of Law and Economics Review
Vol 19 No 4 (2024): November
Auditing

Audit Experience, Role Ambiguity, and Healthy Lifestyle on Auditor Performance with Spiritual Intelligence
Pengalaman Audit, Ambiguitas Peran, Gaya Hidup Sehat, dan Kinerja Auditor


  • Miranda Putrin Andari,
  • Sigit Hermawan*
*

(*) Corresponding Author
DOI: https://doi.org/10.21070/ijler.v19i4.1207
Published October 24, 2024
Keywords
  • Audit Experience,
  • Role Ambiguity,
  • Healthy Lifestyle,
  • Spiritual Intelligence,
  • Auditor Performance
How to Cite
Andari, M. P., & Hermawan, S. (2024). Audit Experience, Role Ambiguity, and Healthy Lifestyle on Auditor Performance with Spiritual Intelligence. Indonesian Journal of Law and Economics Review, 19(4), 10.21070/ijler.v19i4.1207. https://doi.org/10.21070/ijler.v19i4.1207

Copyright (c) 2024 Miranda Putrin Andari, Sigit Hermawan

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

Background: Auditor performance is key to ensuring financial accuracy. Specific Background: Audit experience, role ambiguity, and healthy lifestyle influence performance, but the role of spiritual intelligence as a mediator is less studied. Knowledge Gap: The mediation effect of spiritual intelligence in auditor performance is underexplored. Aims: This study examines the effects of audit experience, role ambiguity, and healthy lifestyle on auditor performance, with spiritual intelligence as a mediator. Results: Based on Partial Least Square (PLS) analysis of 65 auditors, audit experience, role ambiguity, and healthy lifestyle significantly affect both spiritual intelligence and auditor performance (p < 0.05). Spiritual intelligence also mediates these effects (p < 0.05). Novelty: The study emphasizes spiritual intelligence as a key mediator. Implications: Enhancing spiritual intelligence could improve auditor performance, offering practical insights for professionals and researchers.

Highlights :

 

  • Audit experience, role ambiguity, and healthy lifestyle directly affect auditor performance.
  • Spiritual intelligence mediates the relationship between these factors and performance.
  • Enhancing spiritual intelligence may improve overall auditor performance.

Keywords: Audit Experience, Role Ambiguity, Healthy Lifestyle, Spiritual Intelligence, Auditor Performance

 

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