Auditor Burnout: Anteseden dan Konsekuensi

Abstract

This study aims to examine the effect of role pressure (role ambiguity, role overload, role conflict) and job demand on burnout felt by the auditor and the impact caused by the auditor on the auditor's job outcomes (job performance, job satisfaction, turnover intention) and commitment professional auditor. This study used primary data through the distribution of questionnaires to auditors in Indonesia, both those who had obtained a Certified Public Accountant (CPA) and those who had not. The method of determining the sample used in this study was convenience sampling. The number of auditors sampled was 73 auditors. The analytical method to test the hypothesis used by researchers was using SmartPLS 3.0.
 The results of this study indicate that the role ambiguity is not significant negative effect on burnout, role overload is not significant positive effect on burnout, role conflict has a significant positive effect on burnout, job demand is not significantly positive effect on burnout, burnout has a significant negative effect on job performance, burnout has a negative effect significant to job satisfaction, burnout has a significant positive effect on the turnover intention, and burnout has a significant positive effect on professional commitment.
 Keyword: role stressor, job demand, burnout, job outcomes, professional commitment

Pengaruh Antesenden Burnout Terhadap Job Satisfaction Pada Karyawan Pt. Conbloc Internusa

“…Kedudukan strategis dalam meningkatkan produktivitas organisasi adalah pegawai, yaitu individu-individu yang melakukan pekerjaannya di suatu organisasi atau perusahaan. Sumber daya manusia masih belum banyak mendapat perhatian karena tidak jarang para pemimpin perusahaan kurang menyadari bahwa keuntungan yang diperoleh perusahaan sebenarnya berasal dari human capital (Utami & Jalil, 2021).…”

“…Hubungan antara burnout dengan kepuasan kerja telah mapan dilaksanakan. Dengan ini diketahui bahwa burnout memiliki pengaruh negatif pada kinerja (Utami & Jalil, 2021). Dalam hal ini burnout memiliki pengaruh terhadap kinerja.…”

“…Variabel work family conflict diadaptasi dari penelitan (Yani et al, 2017). Variabel work family balance diadaptasi dari penelitan (Valcour, 2007), variabel burnout diadaptasi dari penelitan (Utami & Jalil, 2021). Dan variabel Job satisfaction diadaptasi dari penelitan (Khamisa et al, 2015).…”