Authors:

Meita Trisnawati, I Wayan Ramantha, Maria M. Ratna Sari

Abstract:

“Auditor is profession with high level of stress that lead to burnout. The intention of this study is toobtain observed information of the effect of role conflict, role ambiguity and role overload on auditorperformance. To obtain empirical evidence of the effect of role conflict, role ambiguity and role overloadto burnout. To achieve observed information of the impact of burnout on auditor performance. Topersuade the capability of burnout in mediating the effect of role conflict, role ambiguity and roleoverload on auditor performance. The population of this research is all public accounting offices in BaliProvince. The sample is chosen by purposive sampling method with criteria of auditors with workingexperience at public accounting office at least one year and auditors who have done minimum one auditassignment. Data are analyzed using path analysis. The test outcome show that role conflict and roleambiguity have negative impact to auditor performance. Role conflict, role ambiguity and role overloadhave positive effect on burnout. Burnout is able to fully mediate the negative effect of role conflict, roleambiguity and role overload on auditor performance.Keywords: auditor performance, role conflict, role ambiguity, role overload and burnout”

Keywords

auditor performance, role conflict, role ambiguity, role overload and burnout

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PDF:

https://jurnal.harianregional.com/bse/full-35818

Published

2017-12-11

How To Cite

TRISNAWATI, Meita; RAMANTHA, I Wayan; SARI, Maria M. Ratna. PENGARUH JENIS ROLE STRESS PADA KINERJA AUDITOR DENGAN BURNOUT SEBAGAI INTERVENING PADA KAP DI BALI.Buletin Studi Ekonomi, [S.l.], p. 187-199, dec. 2017. ISSN 2580-5312. Available at: https://jurnal.harianregional.com/bse/id-35818. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOL.22.NO.2. AGUSTUS 2017 (PP 113-261)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License