Wicaksana, Dhymas Pramana and Anita Wijayanti, S.E., M.SA., Ak. (2024) Putriardi Pengaruh Work-Family Conflict Terhadap Kinerja Auditor Dengan Emotional Exhaustion Dan Job Satisfaction Sebagai Variabel Mediasi Pada Auditor Yang Bekerja Di Kap Di Jakarta. Sarjana thesis, Universitas Brawijaya.
Abstract
Kinerja auditor merupakan elemen kunci dalam menjaga integritas dan kepercayaan publik terhadap profesi audit. Namun, auditor sering kali menghadapi tantangan terkait work-family conflict, yang dapat mempengaruhi kinerja mereka. Tujuan penelitian ini adalah menguji pengaruh work-family conflict terhadap kinerja auditor, dengan emotional exhaustion dan job satisfaction sebagai variabel mediasi, terhadap para auditor yang bekerja di Kantor Akuntan Publik (KAP) di Jakarta, dengan melibatkan 100 auditor yang bekerja di Kantor Akuntan Publik (KAP) di Jakarta. Data dikumpulkan melalui self-report kuesioner yang mengukur work-family conflict, emotional exhaustion, job satisfaction, dan kinerja auditor. Analisis data menggunakan Pemodelan Persamaan Struktural (SEM). Temuan menunjukkan bahwa workfamily conflict berdampak negatif terhadap kinerja auditor. Selain itu, emotional exhaustion dan job satisfaction tidak terbukti sebagai mediator antara work-family conflict, dan kinerja auditor. Penelitian ini menyoroti pentingnya mengelola work-family conflict untuk meningkatkan kinerja auditor. Kantor Akuntan Publik (KAP) perlu memperhatikan faktorfaktor terkait dan mengembangkan intervensi yang efektif untuk mendukung kesejahteraan dan produktivitas auditor.
English Abstract
Auditor performance is a key element in maintaining public integrity and trust in the audit profession. However, auditors often face challenges related to work-family conflict, which can affect their performance. The purpose of this study was to examine the effect of work-family conflict on auditor performance, with emotional exhaustion and job satisfaction as mediating variables, among auditors working in Public Accounting Firms (KAP) in Jakarta, involving 100 auditors working in Public Accounting Firms (KAP) in Jakarta. Data were collected through self-report questionnaires measuring work-family conflict, emotional exhaustion, job satisfaction, and auditor performance. Data analysis used Structural Equation Modeling (SEM). The findings show that work-family conflict has a negative impact on auditor performance. In addition, emotional exhaustion and job satisfaction were not proven as mediators between work-family conflict and auditor performance. This study highlights the importance of managing work-family conflict to improve auditor performance. Public Accounting Firms (KAP) need to pay attention to relevant factors and develop effective interventions to support the well-being and productivity of auditors.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0524020305 |
| Uncontrolled Keywords: | Kinerja Auditor, Work-Family Conflict, Emotional Exhaustion, Job Satisfaction |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 18 Feb 2025 06:17 |
| Last Modified: | 18 Feb 2025 06:17 |
| URI: | http://repository.ub.ac.id/id/eprint/233356 |
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