The Personality of Hardiness as the Moderate of the Effect Role Stress on Auditor Performance

Abstract

This research was conducted to provide empirical proof regarding the ability of hardiness personality in moderating the effect of role conflict, role ambiguity, and role overload on the auditor performance. All Public Accountant Office (KAP) in Bali Province listed on the directory issued by the Institute of Indonesian Public Accountant (IAPI) in 2017 was the population of this research with the total number of 87 auditors. The sampling technique used was purposive sampling with the auditors worked at operationally active and have worked in auditing at least 1 year. The data analysis used in this research was Moderated Regression Analysis (MRA). The testing results give the empirical proof that high hardiness personality can moderate the effect of role conflict, role ambiguity, and role overload on the auditor performance. The testing on the moderation effect of hardiness personality yielded the empirical proof that the existence of hardiness personality moderation can suppress the effect of role stress on the auditor performance. The researcher suggested that during KAP employee recruitment, the management should consider the personality characteristics of the employee candidates. Further researches are suggested to investigate other personalities and consider the other basic theory such as motivation-hygiene theory and stress theory as conducting in depth interviews with respondents related to hardiness personality.