Workplace Spirituality as Moderating the Influence of Role Stress on Auditor Work Satisfaction

I Gusti Ayu Shinta Meitasari, Dewa Gede Wirama, I Made Sadha Suardikha


The research was conducted to provide empirical evidence of workplace spirituality as moderating the influence of role conflict, role ambiguity, and work overload on the job satisfaction of auditors at Public Accounting Firm (PAF) in Bali Province. The population in this study were all PAF auditors in Bali Province registered in the directory published by Indonesian Institute of Certified Public Accountants in 2017 with 89 auditors. Sampling technique through purposive sampling with criteria of auditor who is actively working in Public Accounting Firm in Bali Province and has audit experience of at least one year. Data analysis used in this research using Moderated Regression Analysis (MRA).The test results provide empirical evidence that workplace spirituality weakens the influence of role conflict and role ambiguity on auditor job satisfaction but does not moderate the influence of work overload on auditor’s job satisfaction. The researcher suggested to PAF leaders to establish a spiritual climate by forming community as a sharing place, conducting training and empowering auditors to improve their ability in knowledge, skills and attitudes. Further research is suggested to include spiritual leadership variables as moderating variable and provide incentives in the form of bonuses, outbound, pilgrimages, outings to auditors who have successfully completed their tasks in accordance with the specified target.


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