1. Home
  2. Vol 9, No 2 (2023)
  3. Adi Prabowo

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH PADA AUDIT QUALITY PRACTICES DENGAN BURNOUT SEBAGAI VARIABEL INTERVENING

Adia Adi Prabowo

Abstract


ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh personality characteristics, workload, role conflict, Terhadap reduced audit quality practices melalui burnout Sebagai Variabel Intervening. Penelitian ini menggunakan deskriptif kuantitatif, populasi yang digunakan pada penelitian ini adalah pegawai yang bekerja di kantor KAP wilayah yogyakarta dengan Pengambilan sampel berjumlah 90 dengan teknik pengambilan sampel jenuh. Untuk menganalisis hasil penelitian menggunakan analisis PLS-SEM dengan menguji pengukuran (outer model) dan model struktural (inner model). Penelitian ini menunjukkan bahwa burnout, role conflict dan personality characteristics berpengaruh pada reduced audit quality practices, personality characteristics dan role conflict berpengaruh terhadap burnout, sedangkan workload tidak berpengaruh terhadap burnout dan terhadap reduced audit quality practices, personality characteristics, role conflict, dan workload berpengaruh terhadap reduced audit quality practices melalui burnout. Dengan demikian, kantor akuntan public harus dapat menciptakan suasana yang kondusif, mengelola permasalahan sosial, serta mengatur jam kerja untuk tetap menjaga atau meningkatkan kualitas audit.

ABSTRACT
This research aims to determine the influence of personality characteristics, workload, and role conflict, on reduced audit quality practices through burnout as an intervening variable. This research uses quantitative descriptive, the population used in this research is employees who work in the KAP office in the Yogyakarta region. The sample size was 90 using a saturated sampling technique. To analyze the research results using PLS-SEM analysis by testing measurements (outer model) and structural models (inner model). This research shows that burnout, role conflict, and personality characteristics have an effect on reduced audit quality practices, personality characteristics, and role conflict have an effect on burnout, while the workload does not affect burnout and reduced audit quality practices, personality characteristics, role conflict, and workload affect reduced audit quality practices through burnout. Thus, public accounting firms must be able to create a conducive atmosphere, manage social problems, and regulate working hours to maintain or improve audit quality.


Keywords


Burnout; personality characteristics; reduced audit quality practices; role conflicts; workloads; Burnout; personality characteristics; reduced audit quality practices; role conflicts; workloads

References


Almer, E., & Kaplan, S. (2002). The Effects Of Flexible Work Arrangements On Stressors, Burnout, And Behavioral Job Outcomes In Public Accounting. Behavioral Research in Accounting, 14, 1–34.

Amna, S. (2015). Pengaruh Workload, Auditor Spesialisasi Industri Dan Audit Tenure Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabel Moderating. Skripsi. Universitas Islam Negeri Syarif Hidayatullah Jakarta.

Anis Rachma Utary. (2017). Could Auditor’s Personal Characteristics Reduce Audit Quality? A Survey of Government Auditors in Eastern Indonesia. European Journal of Business and Management, 9(4).

Asri, M. (2021). Pengaruh Role Conflict dan Role Ambiguity terhadap Burnout Dengan Cyberloafing sebagai Variabel Moderating pada Karyawan Kantor Inspektorat Gowa.

Cheng HY, Huang PR, Li, H. J. (2011). Employment insecurity, workplace justice and employees’ burnout in Taiwanese employees: A validation study. Int J Behav Med, 18(4), 391–401.

Deepak BA. (2013). Work related musculoskeletal disorders among hospital nurses in rural Maharashtra, India: A multi centre survey. Int J Res.

Fisher, R. (2001). Role stress, the type a behavior pattern, and external auditor job satisfaction and performance. Behavioral Research In Accounting, 12, 143–170.

Guardado. (2011). Professional Liability Insurance Indemnity and Expenses, Claim Adjudication, and Policy Limits, 2000-2009. Policy Research Perspectives.

Hardiyanti, R. (2013). Burnout Dintinjau Dari Big Five Factors Personality Pada Karyawan Kantor Pos Pusat Malang. Jurnal Ilmiah Psikologi Terapan, 1(2), 343–360.

Haryanto, T., & Sriwidodo, U. (2009). Pengaruh Karakteristik Personal, Karakteristik Kerja dan Pengalaman Kerja Terhadap Komitmen Organisasi. Jurnal Manajemen Sumberdaya Manusia, 3, 17–24.

Herrbach, O. (2001). Audit quality, auditor behaviour and the psychological contract. The European Accounting Review, 10, 787–802.

Klusmann U, Kunter M, Voss T, B. J. (2012). Emotional exhaustion and job satisfaction of beginning teachers: The role of personality, educational experience and professional competence. Zeitschrift Fur Padagogische Psychologie, 26(4), 275–290.

Ksenia Zheltoukhova. (2012). Taking the Strain: The Impact of Musculoskeletal Disorders on Work and Home Life.

Persellin, J., Schmidt, J., & Wilkins, M. S. (2015). Auditor perceptions of audit workloads, audit quality, and the auditing profession. Available online at http://dx.doi.org/10. 2139/ssrn.2534492.

Robbins, S. P., & Judge, T. A. (2014). Perilaku Organisasi (14th ed.). Jakarta: Salemba Empat.

Setiawan W., L. dan F. (2011). Pengaruh Workload dan Spesialisasi Auditor terhadap Kualitas Audit dengan Kualitas Komite sebagai Variabel Pemoderasi. Akuntansi Dan Keuangan Indonesia, 8(1), 36–53.

Smith, K. J., & Emerson, D. J. (2017). Advances in Accounting An analysis of the relation between resilience and reduced audit quality within the role stress paradigm. Advances in Accounting, April, 1–13. https://doi.org/10.1016/j.adiac.2017.04.003

Sweeney, J., & Summers, S. (2002). The Effect Of The Busy Season Workload On Public Accountants’ Job Burnout. Behavioral Research In Accounting, 14, 223–245.

Vroom, V. H. (1994). Work and Motivation. New Jersey: Willey.

Widyowati, M. P. (2013). Analisis Pengaruh Karakteristik Internal Pada Auditor Eksternal Terhadap Praktik Pengurangan Kualitas Audit. Skripsi. Universitas Jember.

Xiaoming, Y., Ma, B-J., Chang, C. L., and Shieh, C-J. (2014). Effects of Workload on Burnout and Turnover Intention of Medical Staff: A Study. Kamla-Raj, 8(2), 229–237.


Full Text: PDF

DOI: 10.34204/jiafe.v9i2.8292

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 The Author(s)

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.