Pengaruh Role Stress Terhadap Perilaku Burnout Auditor Yang Dimoderasi Oleh Emotional Quetient KAP Provinsi Bali
Abstract
The purpose of this study was to prove the influence of the role on auditor burnout and the influence of the role on auditor burnout which was moderated by emotional quetient (Case Study in KAP in Bali Province). This research was conducted at nine Bali Provincial Public Accountants Offices in 2018 with a total of 70 auditors as a sample with a saturated sample method. Data collection was done by interviews, as many as 11 were not used because they were not returned and 59 respondents who fulfilled the next criteria were treated with the analysis regression moderation analysis technique (MRA). Based on the results of the analysis, stress roles have a positive influence on auditor burnout behavior. Emotional quotient does not moderate or influence the positive influence of the role of stress on the influence of auditor burnout.
Keywords: Role Stress; Emotional Quetient; Burnout Behavior.
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References
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Sergio, M.-L., and Natalio, E. (2017). Contributions of Work-Related Stress and Emotional Intelligence to Teacher Engagement: Additive and Interactive Effects. Journal of International Social Research, 1(4), 1–15.
Shukla, A., and Rajeev, S. (2016). Examining the effect of emotional intelligence on socio-demographic variable and job stress among retail employees. International AcDidikmic Journal of Shukla & Srivastava, Cogent Business & Management, 3(1), 1–8.
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Wiryathi, N., Rasmini, N. K., dan Wirakusuma, G. (2014). Pengaruh Role Stressors pada Burnout Auditor dengan Kecerdasan Emosional sebagai Variabel Pemoderasi. Jurnal Ekonomi Dan Bisnis Udayana, 3(5), 227–244.
Yusuf, L. (2014). Teori dan Metodologi Ilmu Pengetahuan Sosial Budaya Kontemporer. Jakarta: Rajawali Press.
Avionela, F., dan Nailul, F. (2016). Hubungan Antara Kecerdasan Emosi dengan Burnout pada Guru Bersertifikat di SMA Negeri Kecamatan Bojonegoro. Jurnal Empati, 5(4), 687–693.
Balogun, A. G. (2014). Job burnout among working mothers in Nigeria post-consolidation banks: Effects of work-family conflict and job stress. International Journal of Research Studies in Psychology, 3(5), 27–36.
Baron, R. A., and Grennberg, J. (2003). Behavior in organizations: Understanding and managing the human side of work (8th ed.). Upper Saddle River: Pearson Education.
Bastian, Indra. (2001). Audit Sektor Publik. Jakarta: Visi Global Media.
Casmini. (2007). Emotional Parenting. Yogyakarta: Pilar Medika.
Choi, Y.-G., and Young-Seok, K. (2015). The Influence of Emotional Labor on Burnout: Centered on the Stress Coping Strategy and Moderating Effect of Social Support. International Journal of Social Science and Humanity, 5(7), 583–588.
Didik. (2008). Pengaruh Role Stress terhadap Perilaku Disfungsional Internal Auditor. Jurnal Dimensia, 5(1), 41–104.
Duygusal, M. Ö., and Tükenmişlik, D. A. (2016). The Relationship Between Emotional Intelligence and Burnout Levels Among Architecture Students. International Journal of Business & Economics Research, 4(1), 491-501.
Dwi, E. (2017). Pengaruh Emotional Quotient, Pengalaman Auditor Dan Akuntabilitas Terhadap Kualitas Audit. Jurnal Ekonomi Dan Kewirausahaan, 12(2), 178–190.
Eka, Mustiasri. (2016). Anteseden dan Konsekuensi Burnout Pada Auditor: Pengembangan Terhadap Role Stress Model. Jurnal Simposium Nasional Akuntansi, 2(1), 1-27.
Ghozali, I. (2016). Aplikasi Analisis Multivariete dengan Program IBM SPSS 23 (8th ed.). Semarang: Undip.
Kreitner dan Kinicki. (2008). Perilaku Organisasi. Jakarta: Selemba Empat.
Liman, D. S., dan Lely, A. M. (2017). Kecerdasan Emosional sebagai Pemoderasi Pengaruh Kompetensi dan Independensi Auditor terhadap Kinerja Auditor. Jurnal Ekonomi Dan Bisnis Udayana, 21(1), 562–587.
Lupco, K., Marija, K. D., and Dragan, R. (2016). Тhe Influence of The Emotional Intelegence in Protection of the Menta; Health in Conditions of A Psychosocial Stress. International Journal of Cognitive Research in Science, Engineering and Education, 4(1), 17–21.
Mangkunegara, A. P. (2011). Manajemen Sumber Daya Manusia Perusahaan. Bandung: PT. Remaja Rosdakarya.
Mohammadyfar, M. A., Mahmmod S. K., and Bahman, K. T. (2009). The Effect of Emotional Intelligence and Job Burnout on Mental and Physical Health. Journal of the Indian AcDidikmy of Applied Psychology, 35(2), 219-226.
Mulyadi. (2011). Auditing (6th ed.). Jakarta: Salemba Empat.
Mustafa, M., Santos, A., and Chern, G. T. (2016). Emotional intelligence as a moderator in the emotional labour-burnout relationship: evidence from Malaysian HR professionals. International Journal of Work Organisation and Emotion, 7(2), 143–164.
Myoung-Jin, Kwon., and Young-Hee, Kim. (2016). Burnout, Emotional Labor and Emotional Intelligence of Psychological Nurses. International Journal of Bio-Science and Bio-Technology, 8(2), 245-254.
Nata, Wirawan. (2002). Statistic 2 (Statistik Inferensial). Edisi pertama. Denpasar: Keraras Emas.
Platsidou, M., and Layla, S. (2012). The role of emotional intelligence in predicting burnout and job satisfaction of Greek lawyers. International Journal of Business & Economics Research, 1(1), 13–22.
Ragianda, H. (2017). Pengaruh Spiritual Quotient, Emotional Quotient, dan Adversity Quotient terhadap Kualitas Audit (KAP di Jakarta). Jurnal Ekonomi Dan Kewirausahaan, 4(2), 158–169.
Riduwan dan Sunarto. (2007). Pengantar Statistika Untuk Penelitian Pendidikan, Sosial, Ekonomi, dan Bisnis. Bandung: Alfabeta.
Robbins, S. P., and Judge, T. A. (2011). Perilaku Organisasi (12th ed.). Jakarta: Salemba Empat.
Samae, S. E., Yahya, K., and Omidreza, H. (2017). The Effect of Emotional Intelligence and Job Stress on Burnout: A Structural Equation Model among Hospital Nurses. International Journal of Occupational Hygiene, 14(2), 52–59.
Samuel, S. (2010). Accupational Stress and Well-Being” Emotional Intellegence, Selfefficacy. Coping, Negative Affectivitiy and Social Support as Moderators. Journal of International Social Research, 3(12), 387–398.
Sandhya, A. (2017). Role of emotional intelligence as a buffer effect in stress management of newly recruited employees. International Journal of Applied Sciences and Management, 2(2), 269–282.
Sari, E. R., dan Suryanawa, I. K. (2016). Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Kelebihan Peran terhadap Kinerja Auditor dengan Tekanan Waktu sebagai variabel Moderasi. Jurnal Ekonomi Dan Bisnis Udayana, 15(2), 1392–1421.
Sergio, M.-L., and Natalio, E. (2017). Contributions of Work-Related Stress and Emotional Intelligence to Teacher Engagement: Additive and Interactive Effects. Journal of International Social Research, 1(4), 1–15.
Shukla, A., and Rajeev, S. (2016). Examining the effect of emotional intelligence on socio-demographic variable and job stress among retail employees. International AcDidikmic Journal of Shukla & Srivastava, Cogent Business & Management, 3(1), 1–8.
Sugiyono. (2017). Metode Penelitian Bisnis, Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&D. Yogyakarta: Alfabeta.
Vlachoul, E., Dimitrios, D., George, L., Konstantinos, C., George, K., and MiltiDidiks, K. (2016). The Relationship between Burnout Syndrome and Emotional Intelligence in Healthcare Professionals. Health Science Journal, 10(5), 1–9.
Wiguna, Meilda. (2015). Pengaruh Role Stress, Role Ambiguity, Self-Efficacy, Sensitifitas Etika Profesi, Gaya Kepemimpinan terhadap Kinerja Auditor dengan Emotional Quotient sebagai variabel Moderating. Jurnal Ilmiah Ekonomi dan Bisnis, 11(2), 503-519.
Wiryathi, N., Rasmini, N. K., dan Wirakusuma, G. (2014). Pengaruh Role Stressors pada Burnout Auditor dengan Kecerdasan Emosional sebagai Variabel Pemoderasi. Jurnal Ekonomi Dan Bisnis Udayana, 3(5), 227–244.
Yusuf, L. (2014). Teori dan Metodologi Ilmu Pengetahuan Sosial Budaya Kontemporer. Jakarta: Rajawali Press.
Published
2020-02-17
How to Cite
RAHAYU, Luh Putu Devita; WIDHIYANI, Luh Sari.
Pengaruh Role Stress Terhadap Perilaku Burnout Auditor Yang Dimoderasi Oleh Emotional Quetient KAP Provinsi Bali.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 2, p. 334 - 346, feb. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/53410>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i02.p05.
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