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

Audit Experience, Role Clarity, and Lifestyle as Drivers of Auditor Performance
Pengalaman Audit, Kejelasan Peran, dan Gaya Hidup sebagai Pendorong Kinerja Auditor


  • Miranda Putrin Andari,
  • Sigit Hermawan*
*

(*) Corresponding Author
DOI: https://doi.org/10.21070/ijler.v19i4.1269
Published October 29, 2024
Keywords
  • Auditor,
  • Performance,
  • Spiritual Intelligence,
  • Role Ambiguity,
  • Lifestyle
How to Cite
Andari, M. P., & Hermawan, S. (2024). Audit Experience, Role Clarity, and Lifestyle as Drivers of Auditor Performance. Indonesian Journal of Law and Economics Review, 19(4), 10.21070/ijler.v19i4.1269. https://doi.org/10.21070/ijler.v19i4.1269

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 essential for reliable financial reporting, influenced by factors like experience, role ambiguity, and lifestyle. Gap: The role of spiritual intelligence as a mediator in these relationships is not well explored. Aim: This study examines the impact of audit experience, role ambiguity, and lifestyle on auditor performance, with spiritual intelligence as an intervening variable. Results: Analyzing data from 65 auditors using Partial Least Square (PLS), findings reveal that experience, ambiguity, and lifestyle significantly affect auditor performance and spiritual intelligence (p < 0.05), with spiritual intelligence also mediating these relationships. Novelty and Implications: Introducing spiritual intelligence as a mediating factor offers new insights, suggesting its value in enhancing auditor well-being and performance.

Highlights : 

 

  • Audit experience, role ambiguity, and lifestyle significantly influence auditor performance.
  • Spiritual intelligence acts as a mediating factor between personal factors and performance.
  • Enhancing spiritual intelligence can improve auditor resilience and productivity.

Keywords: Auditor, Performance, Spiritual Intelligence, Role Ambiguity, Lifestyle

 

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