HOW DO ORGANIZATIONS SHARE RESPONSIBILITY FOR AUDITOR JOB SATISFACTION AND POOR PERFORMANCE?

Abstract

Main Purpose - This study investigates empirical evidence of the contribution of emotional and spiritual intelligence on auditor satisfaction and performance.

Method - This study employs SEM analysis method with three structural equations. The sample is auditors from various provinces in Indonesia.

Main Findings - The results proved that emotional and spiritual intelligence positively affect job satisfaction and auditor performance. Furthermore, auditor job satisfaction positively influences their performance. These findings underscore the importance of job satisfaction for auditor outcomes.

Theory and Practical Implications – To enhance satisfaction and performance, an auditor must be able to manage emotions and have strong confidence. Organizations must also be able to devise strategies that can improve auditor satisfaction and performance.

Novelty – The use of variables representing psychological factors for the satisfaction and performance of an auditor becomes a strength in the perspective of this research