BURNOUT PADA AUDITOR DI KANTOR AKUNTAN PUBLIK PROVINSI BALI

IGAN Budiarsih

Abstract


ABSTRAK

Burnout merupakan sindrom kelelahan, baik secara fisik maupun mental yang termasuk di dalamnya berkembang konsep diri yang negatif, kurangnya konsentrasi serta perilaku kerja yang negatif. Role stressors (penyebab stress akibat peran) yang terdiri dari role conflict, role ambiguity dan role overloads merupakan anteseden dari burnout. Fenomena stress yang dialami oleh para profesi akuntansi dapat dicermati di lingkungan kerjanya, salah satunya adalah auditor.

Penelitian ini menggunakan auditor pada KAP seluruh Provinsi Bali sebagai responden. Data yang digunakan adalah data primer. Data pada penelitian ini berasal dari kuesioner yang dibagikan kepada responden. Sampel penelitian ini 105 orang auditor.  Teknik  analisis  data yang  digunakan adalah  analisis regresi  linier  berganda. Instrumen penelitian telah lulus uji validitas dan reliabilitas. Model regresi juga telah lulus uji asumsi klasik.

Hasil penelitian menunjukan auditor yang mengalami burnout disebabkan auditor mengalami role conflict, role ambiguity dan role overload dalam menjalankan profesinya. Temuan ini diharapkan menjadi pertimbangan pihak manajemen KAP untuk membuat pola kerja yang mampu meminimalisir burnout.

 

Kata Kunci: role conflict, role ambiguity, role overload, burnout, auditor


Keywords


role conflict, role ambiguity, role overload, burnout, auditor

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References


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DOI: http://dx.doi.org/10.17509/jrak.v5i3.9222

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