Pengaruh Work-Family Conflict Terhadap Turnover Intention dengan Burnout Sebagai Variabel Pemoderasi

  • A. A. Ngr Gde Punia Artawan Putra Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • I Nyoman Wijana Asmara Putra Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

This study aims to determine work-family conflict and burnout can affect turnover intention with burnout being the moderating variable. The location of the research was carried out in all Tax Consultant Offices in Bali. The population of confirmed tax consultant employees is 335 people by taking a sample of 77 using purposive sampling method. The study used primary data obtained from questionnaires distributed to each respondent and then regression was performed using moderate regression analysis (MRA). The results of data processing show that the work-family conflict and burnout variables have a positive effect on turnover intention, and burnout is able to moderate and strengthen the influence that occurs between work-family conflict on turnover intention.


Keywords: Work-Family Conflict; Burnout; Turnover Intention.

Downloads

Download data is not yet available.

References

Murtininggrum, A. (2005). Analisis pengaruh konflik pekerjaan kelurga terhadap stress kerja dengan dukungan sosial sebagai variabel moderasi. Analisis Pengaruh Konflik Pekerjaan Kelurga Terhadap Stress Kerja Dengan Dukungan Sosial Sebagai Variabel Moderasi.

Alimbudiono, R. S. (2020). Accounting knowledge as a contributing intention on improving public accounting profession. Journal of Asian Finance, Economics and Business, 7(9), 801–809. https://doi.org/10.13106/JAFEB.2020.VOL7.NO9.801

Almaududi, S. (2019). Pengaruh Kejenuhan Kerja (Burnout) Terhadap Kinerja Karyawan Bagian Operator Di PT PLN (Persero) Unit Pelaksana Pengendalian Pembangkit Jambi Unit Layanan Pusat Listrik Payo Selincah. Journal of Economics and Business, 193-201

Andarini, E. (2018). Analisis Faktor Penyebab Burnout Syndrome dan Job Satisfaction Perawat di Rumah Sakit Petrokimia Gresik. Tesis Program Studi Magister Keperawatan Universitas Airlangga.

Bagus, I., & Astika, P. (2018). Pengaruh Role Stress pada Turnover Intentions Konsultan Pajak dengan Kompensasi Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 22, 1656–1681. https://doi.org/10.24843/EJA.2018.v22.i03.p01

Boyer-davis, S. (2019). Technostress in Accounting Professionals: A Quantitative Examination of the Differences Between Managers and Non-Managers. Journal of Accounting and Finance, 19(2). https://doi.org/10.33423/jaf.v19i2.1384

Chang, E. (1999). Career commitment as a complex moderator of organizational commitment and turnover intention. Human Relations, 52(10), 1257–1278. https://doi.org/10.1177/001872679905201002

Cho, Y. J., & Lewis, G. B. (2012). Turnover Intention and Turnover Behavior: Implications for Retaining Federal Employees. Review of Public Personnel Administration, 32(1), 4–23. https://doi.org/10.1177/0734371X11408701

Direktorat Jenderal Pajak. (2020). Laporan Kinerja Direktorat Jenderal Pajak Tahun 2019. Kementerian Keuangan Republik Indonesia Direktorat Jendral Pajak, (021), 1–118. Retrieved from https://www.pajak.go.id/sites/default/files/2019-05/LAKIN DJP 2018.pdf

Direktorat Jendral Pajak. (2021). Laporan Kinerja Direktorat Jenderal Pajak 2020. Kementerian Keuangan Negara Republik Indonesia, 1-159.

Dordunu et al., (2020). Turnover intentions and job performance of accountants: The role of religiosity and spiritual intelligence. Journal of Research in Emerging Markets, 2(1), 43–61. https://doi.org/10.30585/jrems.v2i1.405

ELÇI, M., et al., (2018). How Burnout Affects Turnover Intention? The Conditional Effects of Subjective Vitality and Supervisor Support. International Journal of Organizational Leadership, 7(1), 47–60. https://doi.org/10.33844/ijol.2018.60233

Empiris Pada Auditor, S., & Akuntan, K. (2008). Pengaruh Konflik Pekerjaan-Keluarga Terhadap Turnover Intentions Dengan Kepuasan Kerja Sebagai Variabel Intervening.

Farizki, A., & Bohlen Purba, C. (2020). The Influence Of Job Stress, Organizational Climate And Job Environment On Employee Turnover Intention. Www.Ijbmm.Com International Journal of Business Marketing and Management, 5(2), 2456–4559. Retrieved from www.ijbmm.com

Fasyni, A., Armida, S., & Rini, S. (2020). The Effect of Workload and Work-Family Conflict on Emotional Exhaustion. 124, 644–652.

Gharakhani, D., & Zaferanchi, A. (2019). The Effect of Job Burnout on Turnover Intention with Regard to the Mediating Role of Job Satisfaction. Journal of Health, 10(1), 109–117. https://doi.org/10.29252/j.health.10.1.109

Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Edisi 8. Semarang: Badan Penerbit Universitas Diponogoro.

Harden, G., Boakye, K. G., & Ryan, S. (2018). Turnover Intention of Technology Professionals: A Social Exchange Theory Perspective. Journal of Computer Information Systems, 58(4), 291–300. https://doi.org/10.1080/08874417.2016.1236356

Hariyani, D. S. (2016). Pengantar Akuntansi I (Teori & Praktik).
https://ikpi.or.id/en/dukung-peningkatan-kepatuhan-pajak-ikpi-perkuat-kapasitas-anggota/

Ikhsan, A., & Suprasto, H. B. (2008). Teori Akuntansi & Riset Multiparadigma. In Perpus.Stiehidayatullah.Ac.Id. Retrieved from https://simdos.unud.ac.id/uploads/file_pendidikan_1_dir/14e0659a437a97db0a7560d6644b766b.pdf

Ivanovic, T., Ivancevic, S., & Maricic, M. (2020). The relationship between recruiter burnout, work engagement and turnover intention: Evidence from Serbia. Engineering Economics, 31(2), 197–210. https://doi.org/10.5755/j01.ee.31.2.24100

Kemenkeu RI. (2019). Laporan Kinerja Direktorat Jenderal Pajak Tahun 2019. Kementerian Keuangan Republik Indonesia Direktorat Jendral Pajak, (021), 1–169. Retrieved from https://www.pajak.go.id/sites/default/files/2019-05/LAKIN DJP 2018.pdf

Kuntary ibrahim, I. D. (2017). Pengaruh Stres Kerja Terhadap Turnover Intentions Yang Dimediasi Oleh Burnout” (Studi Pada Karyawan Hotel Bintang 4 (Empat) Di Kota Mataram). Jmm Unram - Master of Management Journal, 6(2), 1–16. https://doi.org/10.29303/jmm.v6i2.103

Kurnia, A. L. (2016). Analisis Pengaruh Kepuasan Kerja, Komitmen Organisasi, Stres Kerja Terhadap Turnover Intention Auditor Dengan Kinerja Auditor Sebagai Variabel Moderating. Universitas Negeri Semarang, Thesis.

Kusumanegara, I. S., et all. (2018). Work-family conflict on turnover intention regarding work stress as intervening variable. International Journal of Social Sciences and Humanities, 2(2), 141–154. https://doi.org/10.29332/ijssh.v2n2.153

Kusumawati, A., & Franksiska, R. (2018). Work-family conflict and cyberloafing: the mediating role of work stress. Diponegoro International Journal of Business, 1(2), 86. https://doi.org/10.14710/dijb.1.2.2018.86-93

Lestari, D., Prahiawan, W., Pascasarjana, P., Manajemen, M., Sultan, U., & Tirtayasa, A. (2016). Terhadap Turnover Intention Dengan Kepuasan Kerja Sebagai Variabel Intervening.

Mahyarni. (2013a). Sebuah Kajian Historis tentang Perilaku. Jurnal El-Riyasah, 4(1), 13–23. Retrieved from http://ejournal.uin-suska.ac.id/index.php/elriyasah/article/view/17/13

Mahyarni, M. (2013b). THEORY OF REASONED ACTION DAN THEORY OF PLANNED BEHAVIOR (Sebuah Kajian Historis tentang Perilaku). Jurnal EL-RIYASAH, 4(1), 13. https://doi.org/10.24014/jel.v4i1.17

Mantik, S. P., & Sunjoyo, S. (2018). Dampak Konflik Keluarga-Pekerjaan Dan Motivasi Intrinsik Terhadap Kinerja Kerja. Jurnal Manajemen Maranatha, 18(1), 57–68. https://doi.org/10.28932/jmm.v18i1.1096

Margaretta, H., & Riana, I. G. (2020). Pengaruh Stres Kerja Dan Kepuasan Kerja Terhadap Turnover Intention Karyawan Pt. Fastrata Buana Denpasar. E-Jurnal Manajemen Universitas Udayana, 9(3), 1149. https://doi.org/10.24843/ejmunud.2020.v09.i03.p17

Muhdiyanto, & Mranani, M. (2017). Efek Mediasi Burnout Pada Pengaruh Konflik Pekerjaan- Keluarga Terhadap Intensi Keluar ( Studi Empiris Pada Bank Umum Wilayah Jawa Tengah ). Universitas Muhammadiyah Magelang, (2015), 191–204.

Ngo-Henha, P. (2017). A Review of Existing Turnover Intention Theories. International Journal of Economics and Management Engineering, 11(11), 2760–2767.

Ningsih, N. W. U., & Badera, I. D. N. (2018). Peran Turnover Intention dalam Memediasi Pengaruh Locus Of Control Terhadap Perilaku Disfungsional Auditor. E-Jurnal Akuntansi, 25, 1565. https://doi.org/10.24843/eja.2018.v25.i02.p28

Nouri, H., & Parker, R. J. (2020). Turnover in public accounting firms: a literature review. Managerial Auditing Journal, 35(2), 294–321. https://doi.org/10.1108/MAJ-03-2018-1823

Nurmayanti, S., Putra, D., & Sakti, B. (2018). The Effect of Job Satisfaction Mediation on The Influence of Work-Family Conflict Toward Turnover Intention ( A Study on Four-Star Hotels Employees in Mataram City ). (August), 60–66.

Pertiwi, N. S., & Piartrini, P. S. (2020). The Effect of Job Insecurity on Job Satisfaction and Intention to Quit , Case Employee of Indo China Service Company. American Journal of Humanities and Social Sciences Research, 4(6), 18–22. Retrieved from https://www.ajhssr.com/wp-content/uploads/2020/06/C20461822.pdf

Praptadi, P. A., & Supartha, I. W. G. (2017). Pengaruh Work-Family Conflict dan Kelelahan Emosional Terhadap Intention To Leave. E-Jurnal Manajemen Unud, Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali, Indonesia, 6(6), 2876–2903.

Rahayu, L. P. D., & Widhiyani, L. S. (2020). Pengaruh Role Stress Terhadap Perilaku Burnout Auditor Yang Dimoderasi Oleh Emotional Quetient KAP Provinsi Bali. E-Jurnal Akuntansi, 30(2), 334. https://doi.org/10.24843/eja.2020.v30.i02.p05

Ramdini D.H, H. H. . (2020). The Influence of Knowledge management. Dinasti International Journal of Management Science, 1(2), 191–203. https://doi.org/10.31933/DIJMS
Riani, N., & Putra, M. (2017). Pengaruh Stres Kerja, Beban Kerja Dan Lingkungan Kerja Non Fisik Terhadap
Turnover Intention Karyawan. E-Jurnal Manajemen Universitas Udayana, 6(11), 255226.

Samsu. (2017). Metode penelitian: teori dan aplikasi penelitian kualitatif, kuantitatif, mixed methods, serta research & development. In Diterbitkan oleh: Pusat Studi Agama dan Kemasyarakatan (PUSAKA).

Sarianti, R., Fitria, Y., & Engriani, Y. (2018). The Effects of Work-Family Conflict on Turnover Intention of Banksr Employees in Padang with Burnout as The Mediating Variable. 57(Piceeba), 292–300. https://doi.org/10.2991/piceeba-18.2018.59

Soelton, M., & Atnani, M. (2018). How Work Environment, Work Satisfaction, Work Stress On The Turnover Intention Affect University Management. Jurnal Manajemen Dan Bisnis Indonesia, 5(3), 439–448. https://doi.org/10.31843/jmbi.v5i3.178

Suhanto, E. (2009). Pengaruh Stress Kerja dan Iklim Organisasi terhadap Turnover Intention dengan Kepuasan Kerja sebagai Variabel Intervening (Studi di Bank Internasional Indonesia). Tesis. Magister Manajemen Pascasarjana. Universitas Diponegoro.Semarang, 1–130.

Susilawati, N. K., & Darma, G. S. (2019). the Most Important Factors That Determine Turnover Intention. Russian Journal of Agricultural and Socio-Economic Sciences, 94(10), 249–256. https://doi.org/10.18551/rjoas.2019-10.32

The Wiley Encyclopedia of Health Psychology. (2020). The Wiley Encyclopedia of Health Psychology. https://doi.org/10.1002/9781119057840

Tubay, J. B. (2019). International Review of Management and Marketing The Role of Job Satisfaction and Organizational Commitment on Turnover Intentions of Accounting Professionals in Big 3 Auditing Firms in the
Philippines with Moderating Effect of Leader-member Exchange. International Review of Management and
Marketing |, 9(2), 84–88. Retrieved from http:www.econjournals.com

Vinet, L., & Zhedanov, A. (2011). A “missing” family of classical orthogonal polynomials. In Journal of Physics A: Mathematical and Theoretical (Vol. 44). https://doi.org/10.1088/1751-8113/44/8/085201

Wen, T., Zhang, Y., Wang, X., & Tang, G. (2018). Factors influencing turnover intention among primary care doctors: A cross-sectional study in Chongqing, China. Human Resources for Health, 16(1), 1–11. https://doi.org/10.1186/s12960-018-0274-z

Widya, Y., & Purba, S. D. (2019). Apakah Work-Family Conflict Berdampak pada Turnover Intention? (Studi pada Perawat Wanita). Journal Df Business & Applied Management, 12(1), 91–106.

Yustrianthe, R. H. (2008). Pengaruh Flexible Work Arrangement terhadap Role Conflict, Role Overload, Reduced Personal Accomplishment, Job Satisfaction dan Intention to Stay. Jurnal Bisnis Dan Akuntansi, 10(3), 127–138. Retrieved from http://www.tsm.ac.id/JBA/JBA10.3Desember2008/2_Artikel_JBA10.3Desember2008.pdf
Published
2022-03-26
How to Cite
PUTRA, A. A. Ngr Gde Punia Artawan; PUTRA, I Nyoman Wijana Asmara. Pengaruh Work-Family Conflict Terhadap Turnover Intention dengan Burnout Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, [S.l.], v. 32, n. 3, p. 644-659, mar. 2022. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/80115>. Date accessed: 28 mar. 2024. doi: https://doi.org/10.24843/EJA.2022.v32.i03.p07.
Section
Artikel

Most read articles by the same author(s)