Structural Equation Model Approach in the Test of Ethical Dimensions of Auditors under the Influence of Job Burnout and Spiritual Intelligence

Job-related stress is important in explaining a wide range of behaviors and attitudes in stressful audit work environments. Burnout, as a dysfunctional stress syndrome, is expected to affect auditors' professional ethics. Therefore, the purpose of this research is the structural equation model approach in testing the ethical dimensions of auditors under the influence of job burnout and spiritual intelligence. Barclay et al.'s method was used to calculate the number of selected samples, and 260 people were selected as the sample size. A standard questionnaire was used to collect research data, and structural equation method was used for modeling and testing hypotheses using SmartPLS software. The results of this research showed that job burnout has a negative effect on the ethical dimensions of auditors, including honesty and integrity, competence and impartiality of auditors. Also, in this research, the effect of job burnout on ethical dimensions was investigated with regard to the moderating role of spiritual intelligence. The results of the research indicated that spiritual intelligence moderates the negative effect of job burnout on the honesty and integrity of the auditor, but spiritual intelligence does not moderate the negative effect of job burnout on the competence and impartiality of the auditor.