The Effect of Healthy Lifestyle and Role Stress On Auditor Performance With Emotional Quotient As the Moderating Variable

This study aims to examine the effect of healthy lifestyle and role stress on auditor performance with emotional quotient as moderating variable.  Respondents in this study is auditors who work for Inspectorate of South Sulawesi Province, Indonesia. The total population consisted of 60 auditors and the technique of determining the sample was cencus method, which is the entire population were used as a research samples. In this study the method used was explanatory research. Data collection used a questionnaire instrument. Data were analyzed using Moderated Regression Analysis (MRA). The result show that healthy lifestyle positively and significantly affects auditor performance. Role stress are negatively and significantly affects auditor performance. Further analysis found that Emotional quotient mediates the relationship among healthy lifestyle and role stress on auditor performance

Pengaruh Intelektual Capital Terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Penelitian ini bertujuan untuk menguji pengaruh Human Capital Efficiency, Structural Capital Efficiency dan Capital Employed Efficiency terhadap Return of Asset pada perusahaan manufaktur yang terdaftar di BEI. Data dalam penelitian ini, diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menggunakan data sekunder dengan cara melakukan observasi dengan berkunjung ke Pusat Informasi Pasar Modal (PIPM) Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial Human Capital Efficiency dan Capital Employed Efficiency berpengaruh positif dan signifikan terhadap Return of Asset, sedangkan Structural Capital Efficiency berpengaruh positif dan tidak signifikan terhadap Return of Asset