Kecerdasan Emosional Memoderasi Pengaruh Tekanan Peran terhadap Kejenuhan Kerja Auditor Pada KAP Provinsi Bali
Abstract
The purpose of this study is to analyze emotional intelligence moderating the influence of role pressure on the saturation of auditor performance in Bali Provincial Public Accountant Firm. This research was conducted in all Public Accountant Firm offices in Bali Province as many as nine offices in the Bali Region in 2019 by making 48 auditors as samples with the saturated sample method. Data collection is done by distributing questionnaires, tested through regression analysis moderation techniques. Based on the results of the analysis, the role pressure variable has a significant positive effect on the saturation of the auditor's performance at Public Accountant Firm in Bali Province. Emotional intelligence moderates the influence of role pressure significantly positive effect on the saturation of the auditor's performance on Public Accountant Firm in the province of Bali.
Keywords: Role Pressure; Emotional Intelligence; Work Saturation.
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References
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Akintayo, D. I. (2010). Job Security, Labour-Management Relations And Perceived Workers` Productivity In Industrial Organizations: Impact Of Technological Innovation. International Business & Economics Research
Journal (IBER), 9(12), 131–140. https://doi.org/10.19030/iber.v9i9.623
Avionela, F., & Fauziah, N. (2016). Hubungan Antara Kecerdasan Emosi Dengan Burnout Pada Guru Bersertifikasi Di Sma Negeri Kecamatan Bojonegoro. Empati, 5(45), 687–693.
Budiasih, I. G. A. N. (2017). Burnout Pada Auditor Di Kantor Akuntan Publik Provinsi Bali. Jurnal Riset Akuntansi Dan Keuangan, 5(3), 1589–1600. https://doi.org/10.17509/jrak.v5i3.9222
Dikdik, A. (2008). Pengaruh Role tress Terhadap Perilaku Disfungsional Internal Auditor. Dimensia, 5(1), 41–104.
Erbil, Y. (2016). The Relationship Between Emotional Intelligence and Burnout Levels Among Architecture
Students. MEGARON / Yıldız Technical University, Faculty of Architecture E-Journal, 11(4), 491–501. https://doi.org/10.5505/megaron.2016.88319
Ermayanti, D. (2017). Pengaruh Emotional Quotient, Pengalaman Auditor Dan Akuntabilitas Terhadap Kualitas Audit. Eksis: Jurnal Riset Ekonomi Dan Bisnis, 12(2), 178–190.
Gbenro, B. A. (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. https://doi.org/10.5861/ijrsp.2014.804
Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 :Update PLS Regresi. Universitas Diponegoro.
Kevereski, L., Kotevska Dimovska, M., & Ristevski, D. (2016). The influence of the emotional inteligence in protection of the mental health in conditions of a psychosocial stress. International Journal of Cognitive Research in Science, Engineering and Education, 4(1), 17–22. https://doi.org/10.5937/IJCRSEE1601017K
Liman, D. S., & Merkusiwati, N. K. L. A. (2017). Kecerdasan Emosional Sebagai Pemoderasi Pengaruh Kompetensi Dan Independensi Auditorterhadap Kinerja Auditor. E-Jurnal Akuntansi, 21(1), 562–587.
Murtiasri, E. (2006). Anteseden Dan Konsekuensi Burnout Pada Auditor: Pengembangan Terhadap Role Stress Model. Simposium Nasional Akuntansi IX.
Platsidou, M. (2010). Trait emotional intelligence of greek special education teachers in relation to burnout and job satisfaction. School Psychology International. https://doi.org/10.1177/0143034309360436
Rahayu, L. P. D., & Widhiyani, N. L. S. (2020). Pengaruh Role Stress Terhadap Perilaku Burnout Auditor Yang Dimoderasi Oleh Emotional Quetient KAP Provinsi Bal. E-Jurnal Akuntansi, 30(2), 334–346. https://doi.org/10.24843/EJA.2020.v30.i02.p05
Rizkia, P. (2015). Pengaruh Healthy Lifestyle, Role Ambiguity Dan Role Conflict Terhadap Job Satisfaction Dimediasi Oleh Job Burnout Dan Psychological Well-Being. Simposium Nasional Akuntansi XVIII Medan, 1–30.
Samaei, S. E., Khosravi, Y., Heravizadeh, O., Ahangar, H. G., Pourshariati, F., & Amrollahi, M. (2017). The Effect of Emotional Intelligence and Job Stress on Burnout: A Structural Equation Model among Hospital Nurses. International Journal of Occupational Hygiene, 9(2), 52–59.
Sari, N. E. R., & Suryanawa, I. (2016). Konflik Peran, Ketidakjelasan Peran, Dan Kelebihan Peran Terhadap Kinerja Auditor Dengan Tekanan Waktu Sebagai Pemoderasi. E-Jurnal Akuntansi, 15(2), 1392–1421.
Shukla, A., & Srivastava, R. (2016). Examining the effect of emotional intelligence on socio-demographic variable and job stress among retail employees. Cogent Business and Management, 3(1). https://doi.org/10.1080/23311975.2016.1201905
Sugiyono. (2017). Metode Penelitian Bisnis. CV. Alfabeta.
Vlachou, D. E. M. (2016). The Relationship between Burnout Syndrome and Emotional Intelligence in Healthcare Professionals. ICUS and Nursing Web Journal, 1–9.
Wiryathi, N. M., Rasmini, N. K., & Wirakusuma, M. G. (2014). Pengaruh Role Stressors pada Burnout Auditor dengan Kecerdasan Emosional sebagai Variabel Pemoderasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5(3), 227–244.
Published
2021-01-26
How to Cite
ANTARI, Ni Putu Yulia; ALIT SUARDANA, Ketut.
Kecerdasan Emosional Memoderasi Pengaruh Tekanan Peran terhadap Kejenuhan Kerja Auditor Pada KAP Provinsi Bali.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 1, p. 197-207, jan. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55515>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i01.p15.
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