Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1248 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 15)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 24)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 12)
The Accounting Review     Full-text available via subscription   (Followers: 49)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

Similar Journals
Journal Cover
Journal of Economics, Business, & Accountancy Ventura
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2087-3735 - ISSN (Online) 2088-785X
Published by STIE Perbanas Surabaya Homepage  [3 journals]
  • The Effect of Motivation, Tax System Complexity, and Financial Conditions
           on Taxpayer Compliance

    • Authors: Firna Muflihani, Bambang Subroto, Mohamad Khoiru Rusydi
      Pages: 184 - 194
      Abstract: This study was conducted to determine the factors that influence the behavior of
      taxpayer compliance through tax planning, both internal and external factors. This
      study used analytical method of SEM (Structural Equation Modeling) with sample
      consisting of 346 corporate taxpayers and tax professionals in Samarinda City as the
      unit of analysis. Data were collected by distributing questionnaires either directly or
      via Google form. The results of this study prove that internal factors have a negative
      effect on obedient behavior directly and have a positive effect on tax-payer compliance through tax planning. This study also proves that external factors have a positive effect on tax-payer compliance both directly and through tax planning. Therefore, it can be concluded that the motivation for tax compliance is mediated perfectly by tax planning. Meanwhile, the complexity of the taxation system and the financial condition of taxpayer compliance is partially mediated by tax planning. The results of this study imply the im-portance of tax planning in increasing tax payments.


      PubDate: 2021-11-23
      DOI: 10.14414/jebav.v24i2.2609
      Issue No: Vol. 24, No. 2 (2021)
       
  • The Interplay Between Economic Freedom and Tax Revenue Performance: Panel
           Evidence from SADC

    • Authors: Baneng Naape
      Pages: 195 - 204
      Abstract: This study aims to scrutinize the interplay between economic freedom and tax revenue performance in 14 SADC countries. The study makes use of dynamic panel data spanning from 2000 – 2017 with 238 year-country observations. The econometric modeling applied includes Generalized Methods of Moments and Cross-country Correlations. The dynamic panel estimation results indicate that both conventional and unconventional determinants of tax revenue mobilization are statistically significant in explaining variations in tax revenue performance. In contrast to earlier studies, the researcher found that economic freedom exhibits a negative impact on tax revenue mobilization. These findings can be based on the assumption that African countries are characterized by agrarian activities which take place in the informal sector and are thus are difficult to regulate and tax. As a result, the benefits of economic freedom cannot be fully realized. The policy implication is for African countries to invest substantially in the manufacturing sector to increase tax revenue and eliminate the substantial informal sector. Further to this, governments in SADC countries should focus more on reducing red tape and unnecessary bureaucracy to enhance the ease of doing business and realize the full benefits of economic freedom.


      PubDate: 2021-11-25
      DOI: 10.14414/jebav.v24i2.2757
      Issue No: Vol. 24, No. 2 (2021)
       
  • Cashless Society in Progress: Capturing Different Generations’
           Perspectives toward External Influence in E-Wallet Usage

    • Authors: Widyoretno Adiani, Atik Aprianingsih, Mustika Sufiati Purwanegara
      Pages: 205 - 219
      Abstract: The use of non-cash transaction, which is currently popular in the public, has made the topic of a cashless society discussed more often. A cashless society is a condition where people transact without using cash money so that it leads to the process from the conventional into the cashless society. In this condition, the involvement of each generation is needed. This study tries to investigate how each generation's perspective—both the younger generation and the older generation, toward the external factors, namely social influence, government support, and network externalities—affect their use of non-cash transactions in the form of e-wallet. The data were collected using focus group discussion (FGD) and a survey of 489 respondents. The data were analyzed using PLS-SEM. This research reveals how different generations have a different perspective on e-wallet and the government support has a more significant influence on the older generation than the younger generation, who tend to be more influenced by peers or family. However, both generations emphasized how the network externalities influenced the continuance usage in this service. This result implies the importance of e-wallet service providers
      to expand the network and collaborating with various actors to retain customers.
      PubDate: 2021-11-30
      DOI: 10.14414/jebav.v24i2.2677
      Issue No: Vol. 24, No. 2 (2021)
       
  • CSR Disclosure Quality and Quantity: Do Corporate Governance and
           Multinationality Matters'

    • Authors: Rosaline Jeanette, Rizky Eriandani
      Pages: 220 - 232
      Abstract: This research aims to explain the effect of corporate governance and the degree of
      multinational activities on CSR disclosure quality and quantity in a multinational
      enterprises. This research uses samples of 97 multinational enterprises listed in
      Indonesia Stock Exchange within 2018-2020. CSR disclosure is measured by
      conducting a content analysis and they were analyzed using a multiple linear
      regression model. The results indicate that corporate governance variables that
      significantly affect CSR disclosure quality are independent commissioners and CSR
      committees. Independent commissioner harms CSR disclosure quality, while CSR
      committee has a positive effect on CSR disclosure quality. The results also show that corporate governance variables that significantly affect CSR disclosure quantity are Board size and CSR committee. Board size and CSR committee have a positive effect on CSR disclosure quantity. The degree of multinational activity does not affect CSR disclosure. This research contributes to the development of literature on CSR disclosure of multinational companies in developing countries. For multinational companies, this research can provide information on the importance of the characteristics of corporate governance, namely the size of the board of commissioners and CSR committees, in increasing CSR disclosure.


      PubDate: 2021-11-30
      DOI: 10.14414/jebav.v24i2.2769
      Issue No: Vol. 24, No. 2 (2021)
       
  • Innovation Capability Strategy and Firm Performance in The Furniture
           Manufacturing Sector in Kenya

    • Authors: Jane Nasimiyu Were
      Pages: 233 - 245
      Abstract: The study sought to examine the contribution of innovation capability in strategy
      implementation on the firm performance of the furniture manufacturing sector in
      Kenya. It utilized a descriptive and explanatory research design with a population
      consisting of 686 managerial staff in the furniture manufacturing sector. The sample
      of 280 licensed firms was randomly selected by distributing questionnaires to the
      managers. A factor analysis was used to reduce the number of variables and establish
      the underlying constructs while analysis of moments of structures was applied to
      develop theory. It was found that innovation capability had a positive and statistically
      significant contribution to firm performance. The firm size and firm age were found
      not to have a moderating effect on the firm performance. The study provides an
      expansion of the conceptualization of the innovation capability framework. The
      findings showed that - in order to respond effectively to the business environment
      that has become so dynamic - firms particularly in the manufacturing sector need to
      find creative ways of adjusting their strategy implementation tactics in line with
      changes in the business environment


      PubDate: 2021-11-30
      DOI: 10.14414/jebav.v24i2.2735
      Issue No: Vol. 24, No. 2 (2021)
       
  • The Effect of Sectoral Output Volatility on Economic Growth in Ethiopia

    • Authors: Adisu Abebaw Degu
      Pages: 246 - 257
      Abstract: This study examined the effect of sectoral output volatility on economic growth and the determinants of economic growth in the Ethiopian economy. The study used annual time series data spanning from 1981 to 2018 and included capital stock, working-age population, trade balance, and sectoral output volatility as an
      explanatory variable. Using the Exponential General Autoregressive Conditional
      Heteroscedasticity (EGARCH) and Autoregressive Distributed Lag (ARDL) cointegration test, the study found a long-run relationship between economic growth and economic growth explanatory variables. From the ARDL model, capital stock and trade balance (which has been negative throughout the study period) was found to have a positive and negative significant effect on the economic growth of Ethiopia, respectively. In the long-run, volatility of industrial and service sector output growth had a negative and statistically significant effect on the economic growth of Ethiopia. In recent years the role of agriculture in the Ethiopian economy, particularly in terms of contribution to the national GDP, has been declining—indicating the growing importance of service and industrial sectors. Therefore, smoothening and maintaining the positive sectoral output growth is advisable for the betterment of the economy. Besides, balancing the foreign trade and curbing unrestricted importation is recommended as long as economic growth is concerned.
      PubDate: 2021-11-30
      DOI: 10.14414/jebav.v24i2.2765
      Issue No: Vol. 24, No. 2 (2021)
       
  • What Determines Foreign Direct Investment in Indonesia'

    • Authors: Euis Eti Sumiyati
      Pages: 258 - 270
      Abstract: This study aims to determine the determinants of foreign direct investment (FDI) in Indonesia's manufacturing sector. This study uses time-series data with 40 data observations starting from the 1st quarter of 2010 to the 4th quarter of 2020. The data analysis method employed in this research was Autoregressive Distributed Lag (ARDL) cointegration approach. The research results were that in the long run, the exchange rate and GDP growth had a positive effect, inflation had a negative effect, and gross fixed capital formation did not affect the FDI inflows in the manufacturing sector. This research implies that the government must be able to create or develop policies related to foreign direct investment to provide benefits for economic development in Indonesia. The government's efforts to control inflation have to be strengthened continuously by maintaining the availability of supply and distribution of goods. Supply continuity and smooth distribution between regions have to be further improved through the utilization of information technology and the strengthening of inter-regional cooperation. Likewise, efforts to increase economic growth have to continue to be improved by providing incentives or facilities to companies at various levels, both those that are export-oriented and those that focus on domestic sales.  
      PubDate: 2021-11-29
      DOI: 10.14414/jebav.v24i2.2721
      Issue No: Vol. 24, No. 2 (2021)
       
  • Essential Drivers of Payment Gateway Continuance Intention: The Moderating
           Role of Usage Rate

    • Authors: Yudi Sutarso
      Pages: 271 - 283
      Abstract: This study aims to analyze the effect of functional and economic benefit on the
      perceived value of payment gateway, elaborate the role of perceived value, subjective norm, and behavior control on continuance intention, and identify the moderating role of usage rate on the relationship. The study employed Partial Least Squares to test the proposed model and corresponding hypotheses. Using the purposive sampling technique, the data collection was from 460 survey samples of Fintech payment gateway users in Indonesia. Analysis data used Two-step SEM, inner model, and outer model analysis. The findings showed that functional and economic benefits influence the perceived value of payment gateway. Moreover, perceived value, subjective norm, and behavioral control effects continuance intention. This study shows the importance of the moderating role of usage level on the relationship of subjective norm and perceived behavior control with continuance intention on payment gateway. This study recommends payment getaway providers to manage customer value, promote sustainable intentions, and consider usage rates to encourage subjective norms and behavioral control. Therefore, this study enables a better understanding of the Theory of Plan Behavior (TPB) and Expectation Disconfirmation Theory (EDT) in the payment gateway context.


      PubDate: 2021-11-29
      DOI: 10.14414/jebav.v24i2.2631
      Issue No: Vol. 24, No. 2 (2021)
       
  • Effect of Ethical Leadership and Motivation on Pro-Environmental
           Behaviors: Evidence from Thai Automobile Industry

    • Authors: Sihabudin Sihabudin
      Pages: 284 - 294
      Abstract: Despite extensive research on corporate sustainability, little is known about the factors that may instill employees taking part in sustainability initiatives. To address this gap, the main objective of this study is to identify factors that can enhance employees' pro-environmental behaviors that enable them to participate in sustainability initiatives. This study posits that leadership and motivation may influence employees to develop their pro-environmental behaviors through motivation. In order to test the hypothesis of the study, the partial least square–structural equation modeling (PLS-SEM) approach was used to examine data of 169 employees of the Thai automobile industry. The results show that ethical leadership significantly predicts employees' pro-environmental behaviors. In addition, employees' intrinsic motivation serves as a mechanism by partially mediating the relationship between ethical leadership and employees' pro-environmental behaviors. The study also investigates the relationship between extrinsic motivation with basic pro-environmental behaviors of employees, but no empirical support was found in this regard. This study recommends that organizations encourage employee intrinsic motivation to enhance their pro-environmental behaviors and focus on increasing
      their performance.
      PubDate: 2021-11-29
      DOI: 10.14414/jebav.v24i2.2718
      Issue No: Vol. 24, No. 2 (2021)
       
  • Systematic Literature Review of Competitive Advantage and Marketing
           Capability of Small Medium Enterprises (SMEs)

    • Authors: Hanny Nurlatifah, Asep Saefuddin, Marimin Marimin, Heny Suwarsinah
      First page: 295
      Abstract: The discussion about the formation of competitive advantage in work organizations such as SMEs is still not widely discussed. The current literature still discusses marketing activities in general, not specifically for SMEs. This article aims to find out the factors that influence SMEs' competitive advantage and marketing capabilities. The literature review method systematically uses three stages. First planning for selecting source articles, second implementing and reporting stage. The PRISMA Literature Review Model selects articles and data visualization using VOS Viewer software. The findings of this article are the related potential relationships between marketing capabilities as forming competitive advantages for small and medium enterprises. Eleven topics are frequently discussed in a collection of journals, and the dominant words are sustainable marketing orientation, marketing, and Company Performance. The three groups can be grouped into personality development, business management, and abilities. Differences in the types of business groups and business sizes as differentiators of business performance results are not widely seen in article searches. These findings suggest further research to examine business groups' role and size in determining SMEs' competitive advantage and marketing capabilities.
      PubDate: 2021-11-18
      DOI: 10.14414/jebav.v24i2.2797
      Issue No: Vol. 24, No. 2 (2021)
       
  • Assessment of the Impact of Government Revenue Mobilisation on Economic
           Growth in Nigeria

    • Authors: Comfort Omolayo Rotimi, Naphtali John, Mathew Ekundayo Rotimi, Mishelle Doorasamy
      First page: 310
      Abstract: Inadequate revenue generation impedes economic growth. The issue has lacked attention from academics. Therefore, this study focuses on the relationship between revenue generation and economic growth in Nigeria. It employed time series data sourced from the Central Bank of Nigeria (CBN) and the National Bureau of Statistics (NBS) from 1981-2018. The study used multiple regression to estimate the impact of government revenue mobilization on economic growth in Nigeria. Findings revealed that domestic debts and non-oil revenue positively and significantly impact economic growth, while external debts and oil revenue were otherwise. The study concluded that government revenue impacts economic growth. Consequently, the study recommends economic diversification through strategic programs to enhance growth rather than remaining a mono-economy. Furthermore, it recommends that the government review the existing revenue mobilization strategy– especially the diverse non-oil revenue bases to ensure improved revenue remittances. The study also recommended formulating policies that will guarantee better utilization of domestic and foreign loans to increase productivity and enhance revenue mobilization. It is also recommended that borrowing be considered a last resort to fund government projects, and where it is unavoidable, such borrowing should be limited to domestic debt.
      PubDate: 2021-11-30
      DOI: 10.14414/jebav.v24i2.2716
      Issue No: Vol. 24, No. 2 (2021)
       
  • The Effect of Role Conflict and Ethical Sensitivity on Auditor Performance
           with Moderation of Emotional Intelligence

    • Authors: Elvina Lase, Teng Sauh Hwee, Yusuf Ronny Edward
      Pages: 326 - 338
      Abstract: Auditors are required to be professional to carry out their duties properly in examining the client's financial statements to provide benefits to the client and interested parties on the audit results. However, this professional attitude cannot be separated from the auditor's role conflict and his ability to make ethical decisions. Therefore, this study aimed to examine the effect of role conflict and ethical sensitivity in improving the auditor’s performance using emotional intelligence as a moderating variable. The cluster sampling technique was used to determine the number of samples, as many as 86 auditors at the Medan City Public Accounting Firm. The data was collected using a questionnaire method. Fifty-six auditors were used for hypothesis testing and research analysis, while 30 other auditors were used to determine validity and reliability tests. This study uses a structural equation model to test the hypothesis. The results show that role conflict harms auditor performance, while ethical sensitivity increases auditor performance. On the other hand, emotional intelligence does not mediate the effect of role conflict and ethical sensitivity on auditor performance. The implication of the results of this study is the need for public accounting firms to manage internal competition between auditors so as not to lead to personal conflicts that can decrease audit quality. Public accounting firms also need to develop an ethical culture among their auditors.
      PubDate: 2021-11-01
      DOI: 10.14414/jebav.v24i2.2743
      Issue No: Vol. 24, No. 2 (2021)
       
 
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