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PENGARUH JENIS ROLE STRESS PADA KINERJA AUDITOR DENGAN BURNOUT SEBAGAI INTERVENING PADA KAP DI BALI

Buletin Studi Ekonomi

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Title PENGARUH JENIS ROLE STRESS PADA KINERJA AUDITOR DENGAN BURNOUT SEBAGAI INTERVENING PADA KAP DI BALI
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Creator Trisnawati, Meita
Ramantha, I Wayan
Sari, Maria M. Ratna
 
Description Auditor is profession with high level of stress that lead to burnout. The intention of this study is toobtain observed information of the effect of role conflict, role ambiguity and role overload on auditorperformance. To obtain empirical evidence of the effect of role conflict, role ambiguity and role overloadto burnout. To achieve observed information of the impact of burnout on auditor performance. Topersuade the capability of burnout in mediating the effect of role conflict, role ambiguity and roleoverload on auditor performance. The population of this research is all public accounting offices in BaliProvince. The sample is chosen by purposive sampling method with criteria of auditors with workingexperience at public accounting office at least one year and auditors who have done minimum one auditassignment. Data are analyzed using path analysis. The test outcome show that role conflict and roleambiguity have negative impact to auditor performance. Role conflict, role ambiguity and role overloadhave positive effect on burnout. Burnout is able to fully mediate the negative effect of role conflict, roleambiguity and role overload on auditor performance.Keywords: auditor performance, role conflict, role ambiguity, role overload and burnout
 
Publisher Buletin Studi Ekonomi
 
Date 2017-12-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/bse/article/view/35818
 
Source Buletin Studi Ekonomi; VOL.22.NO.2. AGUSTUS 2017 (PP 113-261); 187-199
Buletin Studi Ekonomi; VOL.22.NO.2. AGUSTUS 2017 (PP 113-261); 187-199
2580-5312
1410-4628
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/bse/article/view/35818/21643
 
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