How Work Family Conflict, Work-Life Balance, and Job Performance Connect: Evidence from Auditors in Public Accounting Firms

Rini Rini, Andi Ina Yustina, Setyarini Santosa


This research examines whether work-family conflict (both work-interfering family and family interfering work) among auditors in public accounting firms affects their job performance and whether the effect is mediated by work-life balance. A web-based survey is used in deploying and delivering questionnaires to 239 auditors in public accounting firms. The result shows that work-life balance partially mediated the relationship between work-family conflict with job performance. The result also demonstrates that work interfering-family (WIF) has a negatively significant effect on work-life balance, whereas family-interfering-work (FIW) has positively related to work-life balance. This study suggests that by embrace visions that support work and personal life balance with managers and supervisors as the gatekeepers in public accounting firms to maintain subordinates' life commitments will help to minimize the occurrences of work-family conflict that will slowly reduce the possibility of poor job performance.


work-family conflict; work for interfering family; interfering family work; work-life balance; job performance; auditor

Full Text:



Bloom, N., & Van Reenen, J. (2006). Management practices, work-life balance, and productivity: A review of some recent evidence. Oxford Review of Economic Policy, 22(4), 457–482.

Boles, J.S., Johnston, M.W. & Hair, J.F. (1997). Role stress, work-family conflict, and emotional exhaustion: Inter-relationships and effects on some work-related consequences. Journal of Personal Selling and Sales Management, 17(1), 17-28.

Brough, P., O’Driscoll, M. P., & Biggs, A. (2009). Parental leave and work‐family balance among employed parents following childbirth: An exploratory investigation in Australia and New Zealand. Kotuitui: New Zealand Journal of Social Sciences Online, 4(1), 71–87.

Byrne, U. (2005). Work-life balance. Business Information Review, 22(1), 53-59.

Caillier, J. G. (2010). Factors affecting job performance in public agencies. Public Performance and Management Review, 34(2), 139-165.

Chatman, J. A. (1991). Matching people and organizations: Selection and socialization in public accounting firms. Administrative Science Quarterly, 36, 459-484.

Chen, J. C., & Silverthorne, C. (2008). The impact of locus of control on job stress, job performance, and job satisfaction in Taiwan. Leadership and Organization Development Journal, 29(7), 572-582.

Choi, H. J., & Kim, Y. T. (2012). Work-family conflict, work-family facilitation, and job outcomes in the Korean hotel industry. International Journal of Contemporary Hospitality Management, 24(7), 1011-1028.

Clark, S. C. (2000). Work/Family Border Theory: A new theory of work/family balance. Human Relations, 53(6), 747-770.

Daipuria, P. & Kakar, D. (2013). Work-life balance for working parents: Perspectives and strategies. Journal of Strategic Human Resource Management, 2(1), 45-52.

Fiksenbaum, L. M. (2013). Supportive work-family environments: Implications for work-family conflict and well-being. The International Journal of Human Resources Management, 25(5), 653-672.

Greenhaus, J. H., & Beutell, N. J. (1985). Source of conflict between work and family roles. Academy of Management Review, 10(1), 76-88.

Gutek, B. A., Searle, S., & Klepa, L. (1991). Rational versus gender role explanations for work-family conflict. Journal of Applied Psychology, 76(4), 560-568.

Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis, 7th Edition. Pearson.

Hair, J. F., T. Hult., C. Ringle., and M. Sartstedt (2013). A Primer on Partial Least Squares Structural Equation Modelling (PLS-SEM). Los Angeles: Sage.

Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2). 106-121.

Imam, H., Qureshi, T. M., & Khan, M. A. (2011). The retrenchment effect on job performance with the mediating effect of work-life balance. African Journal of Business Management, 5(21), 8642-8648.

Jamal, M. (2007). Type-A behavior in a multinational organization: a study of two countries. Stress and Health, 23, 101-109.

Johari, J., Tan, F. Y., & Zulkarnain, Z. I. T. (2018). Autonomy, workload, work-life balance, and job performance among teachers. International Journal Education Management, 32(1), 107-120.

Jones, A., Norman, C. S., & Wier, B. (2010). Healthy lifestyle as a coping mechanism for role stress in public accounting. Behavioral Research in Accounting 22 (1), 21-41.

Karatepe, O. M. (2013). The effects of work overload and work‐family conflict on job embeddedness and job performance: The mediation of emotional exhaustion. International Journal of Contemporary Hospitality Management, 25(4), 614-634.

Lahey, B. B. (2009). Psychology an Introduction. New York: McGraw Hill.

Lancaster, G. A., Dodd, S., & Williamson, P. R. (2002). Design and Analysis of pilot studies: Recommendations for good practice. Journal of Evaluation in Clinical Practice, 10(2), 307-312.

Lazar, I., Osoian, C., & Ratiu, P. (2010). The Role of Work-Life Balance Practices in Order to Improve Organizational Performance. European Research Studies Journal, 8(1). 201-214.

Law, P. (2010). Examination of the actual turnover decisions of female auditors in public accounting. Managerial Auditing Journal, 25(5), 484–502.

Maxwell, G. A. (2005). Checks and balances: The role of managers in work-life balance policies and practices. Journal of Retailing and Consumer Services, 12, 179-189.

Moore, F. (2007). Work-life balance: Contrasting managers and workers in an MNC. Employee Relations, 29(4), 385-399.

Netemeyer, R. G., Boles, J. S., & McMurrian, R. (1996). Development and validation of work-family conflict and family-work conflict scales. Journal of Applied Psychology, 81(4), 400-410.

Pasewark, W. R., & Viator, R. E. (2006). Sources of work-family conflict in the accounting profession. Behavioral Research in Accounting, 18(1), 147-165.

Pflanz, S.E., & Ogle, A.D. (2006). Job stress, depression, work performance, and perceptions of supervisors in military personnel. Military Medicine, 17(9), 861-865.

Premeaux, S.F., Adkins, C.L., & Mossholder, W. (2007). Balancing Work and Family: A Field Study of Multi-dimensional, Multi-role Work-Family Conflict. Journal of Organizational Behaviour, 28, 705–727.

Saks, A. M. (2006). Antecedents and consequences of employee engagement. Journal of Managerial Psychology, 21, 600-619.

Smith, K. T., Smith, L. M., & Brower, T. R. (2016). How Work-Life Balance, Job Performance, and Ethics Connect: Perspectives of Current and Future Accountants. Research on Professional Responsibility and Ethics in Accounting, 20, 219–238.

Sweeney, J. T., & Summers, S. L. (2002). The effect of the busy season workload on public accountants' job burnout. Behavioral Research in Accounting, 14(1), 223-245.

Talukder, A., Vickers, M., & Khan, A. (2018). Supervisor support and work-life balance. Personnel Review, 47(3), 727-744.

Yustina, A. I., & Valerina, T. (2018). Does Work-Family Conflict Affect Auditor’s Performance? Examining the Mediating Roles of Emotional Exhaustion and Job Satisfaction. Gadjah Mada International Journal of Business, 20(1), 89-111.



  • There are currently no refbacks.

Creative Commons License

Jurnal ASET (Akuntansi Riset) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

View My Stats Visitor