JOB BURNOUT DAN REDUCED AUDIT QUALITY PRACTICES (RAQP) DALAM PERSPEKTIF ROLE STRESS (Studi Empiris pada Kantor Akuntan Publik se-Sulawesi, Papua, dan Maluku)
Main Article Content
Keywords
Job Burnout, Reduced Audit Quality Practices (RAQP)
Abstract
The purpose of this study were to investigate the influence of role stressors (role ambiguity, role conflict, and role overload) to the reduced audit quality practices (RAQP) were tested both directly and indirectly through the variable job burnout.
Respondents in this study are auditors who working in 15 Public Accounting Firms at Sulawesi, Papua, and Maluku. Data collection procedures in the study were taken directly (Administered Personality Questionnaires) in Public Accounting Firm located in Makassar, while the public accounting firm which the outside of Makassar were spread by sending questionnaires (Mail Questionnaires). Data were analyzed using the path analysis.
The results of this study indicate that role stressors (role ambiguity, role conflict, and role overload) have a positive and significant effect on job burnout and also job burnout has a positive and significant effect on reduced audit quality practices (RAQP). The direct influence of role stressors (role ambiguity, role conflict, and role overload) have a positive but not high enough to have a strong influence on reduced audit quality practices (RAQP). Implications practice of this research are as learning profession Public Accountants and auditors to take preventive actions and improvements on stress due to role stressors.
References
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Amilin, dan Dewi, R. (2008). Pengaruh Komitmen Organisasi terhadap Kepuasan Kerja Akuntan Publik dengan Role Stress sebagai Variabel Moderating. Jurnal Akuntansi dan Auditing Indonesia, 12(1), 13–24.
Bartunek, J. M., and Reynolds, C. (1983). Boundary Spanning and Public Accountant Role Stress. The Journal of Social Psychology, 121(1), 65–72.
Beehr, T. A., and Newman, J. E. (1978). Job Stress, Employee Health, and Organizational Effectiveness: A Facet Analysis, Model, and Literature Review. Personnel Psychology, 31(4), 665–699.
Birnberg, J. G., Luft, J., and Shields, M. D. (2006). Psychology Theory in Management Accounting Research. Handbook of Management Accounting Research, 1, 113–135.
Budiasih, I. G. A. N. (2017). Burnout pada Auditor di Kantor Akuntan Publik Provinsi Bali. Jurnal Riset Akuntansi dan Keuangan, 5(3), 79–92.
Cahyono, D. (2008). Persepsi Ketidakpastian Lingkungan, Ambiguitas Peran dan Konflik Peran sebagai Mediasi antara Program Mentoring dengan Kepuasan Kerja, Prestasi Kerja dan Niat Ingin Pindah (Studi Empiris di Lingkungan Kantor Akuntan Publik Besar). Disertasi Universitas. Diponegoro Semarang.
Carpenter, C. G., and Hock, C. A. (2008). The 150-Hour Requirement’s Effect on The CPA Exam. The CPA Journal, 78(6), 62–64.
Coram, P., Ng, J., and Woodliff, D. (2003). A Survey of Time Budget Pressure and Reduced Audit Quality among Australian Auditors. Australian Accounting Review, 13(1), 38–44.
Coram, P., Glavovic, A., Ng, J., and Woodliff, D. (2008). The Moral Intensity of Reduced Audit Quality Acts. Auditing: A Journal of Practice and Theory, 27(1), 127–149.
Cordes, C. L., and Dougherty, T. W. (1993). A Review and an Integration of Research on Job Burnout. Academy Of Management Review, 18(4), 621–656.
Donnelly, D. P., Quirin, J. J., and O'Bryan, D. (2003). Auditor Acceptance of Dysfunctional Audit Behavior: An Explanatory Model Using Auditors' Personal Characteristics. Behavioral Research in Accounting, 15(1), 87–110.
Fanani, Z., Hanif, R. A., dan Subroto, B. (2008). Pengaruh Struktur Audit, Konflik Peran, dan Ketidakjelasan Peran terhadap Kinerja Auditor. Jumal Akuntansi dan Keuangan Indonesia, 5(2), 139–155.
Feldman, D. C., and Weitz, B. A. (1988). Career Plateaus Reconsidered. Journal of Management, 14(1), 69–80.
Fisher, R. T. (2001). Role Stress, the Type A Behavior Pattern, and External Auditor Job Satisfaction and Performance. Behavioral Research in Accounting, 13(1), 143–170.
Fogarty, T. J., Singh, J., Rhoads, G. K., and Moore, R. K. (2000). Antecedents and Consequences of Burnout in Accounting: Beyond the Role Stress Model. Behavioral Research in Accounting, 12, 31–68.
Freudenberger, H. J. (1980). Burnout: The High Cost of Achievement. Garden City, NY: Anchor Press.
Ghozali, I. (2011). Aplikasi Analisis Multivariate dengan Program SPSS. BP: Universitas Diponegoro, Semarang.
Goolsby, J. R. (1992). A Theory of Role Stress in Boundary Spanning Positions of Marketing Organizations. Journal of the Academy of Marketing Science, 20(2), 155–164.
Griffin, M. L., Nancy L. Hogan, N. L., Lambert, E. G., Gail, K. A. T., and Bake, D. N. Job Involvement, Job Stress, Job Satisfaction, and Organizational Commitment and the Burnout of Correctional Staff. Criminal Justice and Behavior, 37(2), 239–255.
Gunawan, H., dan Ramdan, Z. (2012). Pengaruh Konflik Peran, Ketidakjelasan Peran, Kelebihan Peran, dan Gaya Kepemimpinan terhadap Kinerja Auditor di Kantor Akuntan Publik Wilayah DKI Jakarta. Journal of Binus University, 3(2), 825–839.
Gundry, L. C., and Liyanarachchi, G. A. (2007). Time Budget Pressure, Auditors' Personality Type, and the Incidence of Reduced Audit Quality Practices. Pacific Accounting Review, 19(2), 125–152.
Heider, F. (1958). The Psychology of Interpersonal Relations. New York: John Wiley.
Herrbach, O. (2001). Audit Quality, Auditor Behaviour and the Psychological Contract. The European Accounting Review, 10(4), 787–802.
Jones, A., Norman, C. S., and Wier, B. (2010). Healthy Lifestyle as a Coping Mechanism for Role Stress in Public Accounting. Behavioral Research in Accounting, 22(1), 21–41.
Kahn, R. L., Wolfe, D. M., Quinn, R. P., Snoek, J. D., and Rosenthal, R. A. (1964). Organizational Stress: Studies in Role Conflict and Ambiguity. New York, NY: John Wiley and Sons.
Kelley, H. H. (1973). The Processes of Causal Attribution. American Psychologist, 28(2), 107–128.
Kurnia. (2011). Pengaruh Tekanan Waktu Audit dan Locus of Control terhadap Tindakan yang Menurunkan Kualitas Audit. Ekuitas, Jurnal Ekonomi dan Keuangan, 15(4), 456–476.
Lopez, D. M., and Peters, G. F. (2012). The Effect of Workload Compression on Audit Quality. Auditing: A Journal of Practice and Theory, 31(4), 139–165.
Malone, C. F., and Roberts, R. W. (1996). Factors Associated with the Incidence of Reduced Audit Quality Behaviors. Auditing: A Journal of Practice and Theory, 15(2), 49–64.
Maslach, C. (1982). Burnout: The Cost of Caring. New Jersey: Prentice Hall, Inc.
Maslach, C., Schaufeli, W. B., and Leiter, M. P. (2001). Job Burnout. Annual Reviews Psychological, 52, 397–422.
Murtiasri, E. (2006). Anteseden dan Konsekuensi Burnout pada Auditor: Pengembangan terhadap Role Stress Model. Simposium Nasional Akuntansi 9 Padang.
Otley, D. T., and Pierce, B. J. (1995). The Control Problem in Public Accounting Firms: An Empirical Study of the Impact of Leadership Style. Accounting, Organizations and Society, 20(5), 405–420.
Otley, D. T., and Pierce, B. J. (1996). The Operation of Control Systems in Large Audit Firms. Auditing: A Journal of Practice and Theory, 15(2), 65–84.
Paino, H., Ismail, Z., and Smith, M. (2010). Dysfunctional Audit Behaviour: An Exploratory Study in Malaysia. Asian Review of Accounting, 18(2), 162–173.
Patria, R. (2016). Pengaruh Konflik Peran dan Ambiguitas Peran terhadap Kinerja Auditor dengan Kecerdasan Emosional sebagai Variabel Moderasi (Studi Empiris pada KAP di Pekanbaru, Padang dan Batam). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 881–895.
Pierce, B., and Sweeney, B. (2004). Cost–quality Conflict in Audit Firms: An Empirical Investigation. European Accounting Review, 13(3), 415–441.
Pines, A., and Maslach, C. (1978). Characteristics of Staff Burnout in Mental Health Settings. Journal of Personality and Social Psychology, 29(4), 233–237.
Raghunathan, B. (1991). Premature Signing-Off on Audit Procedures: An Analysis. Accounting Horizons, 5(2), 71–79.
Rhode, J. G. (1978). The Independent Auditors’ Work Environment: A Survey, Commission on Auditors’ Responsibilities. Issued as the Independent Auditor‘s Work Environment: A Survey, 4, AICPA, New York.
Rizzo, J. R., House, R. J., and Lirtzman, S. I. (1970). Role Conflict and Role Ambiguity in Complex Organizations. Administrative Science Quarterly, 15(2), 150–163.
Sanders, J. C., Fulks, D. L., and Knoblett, J. K. (1995). Stress and Stress Management in Public Accounting. The CPA Journal, 65(8), 46–49.
Sari, N. P. E. R., dan Suryanawa, I. K. (2016). Konflik Peran, Ketidakjelasan Peran, dan Kelebihan Peran terhadap Kinerja Auditor dengan Tekanan Waktu sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 15(2), 1392–1421.
Schick, A. G., Gordon, L. A., and Haka, S. (1990). Information Overload: A Temporal Approach. Accounting, Organizations and Society, 15(3), 199–220.
Securities and Exchange Commission. SEC News Digest 2013–215. (2013). Available online at https://www.sec.gov/news/digest/2013/dig110713.htm Retrieved November 21, 2017.
Senatra, P. T. (1980). Role Conflict, Role Ambiguity, and Organizational Climate in a Public Accounting Firm. The Accounting Review, 55(4), 594–603.
Silaban, A. (2009). Perilaku Disfungsional Auditor dalam Pelaksanaan Program Audit (Studi Empiris di Kantor Akuntan Publik). Disertasi Program Doktor Ilmu Ekonomi Universitas Diponegoro.
Singh, J. (1998). Striking a Balance in Boundary-Spanning Positions: An Investigation of Some Unconventional Influences of Role Stressors and Job Characteristics on Job Outcomes of Salespeople. Journal of Marketing, 62(3), 69–86.
Smith, K. J., Davy, J. A., and Everly, G. S. (2007). An Assessment of the Contribution of Stress Arousal to the Beyond the Role Stress Model. Advances in Accounting Behavioral Research, 10, 127–158.
Smith, K. J., and Emerson, D. J. (2017). An Analysis of the Relation between Resilience and Reduced Audit Quality within the Role Stress Paradigm. Advances in Accounting, 37, 1–14.
Soobaroyen, T., and Chengabroyan, C. (2006). Auditors' Perceptions of Time Budget Pressure, Premature Sign Offs and Under-Reporting of Chargeable Time: Evidence from a Developing Country. International Journal of Auditing, 10(3), 201–218.
Statistics calculators version 4.0 BETA. (2018). Available online at http://www.danielsoper.com/statcalc/calculator.aspx?id=31 Retrieved July 01, 2018.
Sweeney, J. T., and Summers, S. L. (2002). The Effect of the Busy Season Workload on Public Accountants' Job Burnout. Behavioral Research in Accounting, 14(1), 223–245.
Syafariah, Z. M. (2017). Pengaruh Konflik Peran, Ketidakjelasan Peran dan Kelebihan Peran pada Kinerja Auditor dengan Kecerdasan Emosional sebagai Variabel Pemoderasi (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan D.I Yogyakarta). Skripsi Thesis Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta.
Utami, I., dan Nahartyo, E. (2013). The Effect of Type A Personality on Auditor Burnout: Evidence from Indonesia. Journal of Economics, Business, and Accountancy Ventura, 16(1), 161–170.
Van Sell, M., Brief, A. P., and Schuler, R. S. (1981). Role Conflict and Role Ambiguity: Integration of the Literature and Directions for Future Research. Human Relations, 34(1), 43–71.
Viator, R. E. (2001). The Association of Formal and Informal Public Accounting Mentoring with Role Stress and Related Job Outcomes. Accounting, Organizations and Society, 26(1), 73–93.
Willet, C., and Page, M. (1996). A Survey of Time Budget Pressure and Irregular Auditing Practices among Newly Qualified UK Chartered Accountants. The British Accounting Review, 28(2), 101–120.
Winidiantari, P. N., dan Widhiyani, N. L. S. (2015). Pengaruh Konflik Peran, Ketidakjelasan Peran, Struktur Audit, Motivasi dan Kepuasan Kerja pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 12(2), 249–264.
Wiryathi, N. M., Rasmini, N. K., dan Wirakusuma, M. G. (2014). Pengaruh Role Stressors pada Burnout Auditor dengan Kecerdasan Emosional sebagai Variabel Pemoderasi. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 3(5), 227–244.
Wolfe, D. M., and Snoek, J. D. (1962). A Study of Tension and Adjustment under Role Conflict. Journal of Social Issues, 18(3), 102–121.
Yulistiani. (2015). Pengaruh Struktur Audit, Konflik Peran, Ketidakjelasan Peran, dan Komitmen Organisasi terhadap Kinerja Auditor (Survey pada 8 Kantor Akuntan Publik di Kota Bandung). Skripsi Thesis Fakultas Ekonomi Universitas Pasundan Bandung.
Alderman, C. W., and Deitrick, J. W. (1982). Auditors’ Perceptions of Time Budget Pressures and Premature Sign-Offs. Auditing: A Journal of Practice and Theory, 1(2), 54–68.
Almer, E. D., and Kaplan, S. E. (2002). The Effects of flexible Work Arrangements on Stressors, Burnout, and Behavioral Job Outcomes in Public Accounting. Behavioral Research in Accounting, 14(1), 1–34.
Amilin, dan Dewi, R. (2008). Pengaruh Komitmen Organisasi terhadap Kepuasan Kerja Akuntan Publik dengan Role Stress sebagai Variabel Moderating. Jurnal Akuntansi dan Auditing Indonesia, 12(1), 13–24.
Bartunek, J. M., and Reynolds, C. (1983). Boundary Spanning and Public Accountant Role Stress. The Journal of Social Psychology, 121(1), 65–72.
Beehr, T. A., and Newman, J. E. (1978). Job Stress, Employee Health, and Organizational Effectiveness: A Facet Analysis, Model, and Literature Review. Personnel Psychology, 31(4), 665–699.
Birnberg, J. G., Luft, J., and Shields, M. D. (2006). Psychology Theory in Management Accounting Research. Handbook of Management Accounting Research, 1, 113–135.
Budiasih, I. G. A. N. (2017). Burnout pada Auditor di Kantor Akuntan Publik Provinsi Bali. Jurnal Riset Akuntansi dan Keuangan, 5(3), 79–92.
Cahyono, D. (2008). Persepsi Ketidakpastian Lingkungan, Ambiguitas Peran dan Konflik Peran sebagai Mediasi antara Program Mentoring dengan Kepuasan Kerja, Prestasi Kerja dan Niat Ingin Pindah (Studi Empiris di Lingkungan Kantor Akuntan Publik Besar). Disertasi Universitas. Diponegoro Semarang.
Carpenter, C. G., and Hock, C. A. (2008). The 150-Hour Requirement’s Effect on The CPA Exam. The CPA Journal, 78(6), 62–64.
Coram, P., Ng, J., and Woodliff, D. (2003). A Survey of Time Budget Pressure and Reduced Audit Quality among Australian Auditors. Australian Accounting Review, 13(1), 38–44.
Coram, P., Glavovic, A., Ng, J., and Woodliff, D. (2008). The Moral Intensity of Reduced Audit Quality Acts. Auditing: A Journal of Practice and Theory, 27(1), 127–149.
Cordes, C. L., and Dougherty, T. W. (1993). A Review and an Integration of Research on Job Burnout. Academy Of Management Review, 18(4), 621–656.
Donnelly, D. P., Quirin, J. J., and O'Bryan, D. (2003). Auditor Acceptance of Dysfunctional Audit Behavior: An Explanatory Model Using Auditors' Personal Characteristics. Behavioral Research in Accounting, 15(1), 87–110.
Fanani, Z., Hanif, R. A., dan Subroto, B. (2008). Pengaruh Struktur Audit, Konflik Peran, dan Ketidakjelasan Peran terhadap Kinerja Auditor. Jumal Akuntansi dan Keuangan Indonesia, 5(2), 139–155.
Feldman, D. C., and Weitz, B. A. (1988). Career Plateaus Reconsidered. Journal of Management, 14(1), 69–80.
Fisher, R. T. (2001). Role Stress, the Type A Behavior Pattern, and External Auditor Job Satisfaction and Performance. Behavioral Research in Accounting, 13(1), 143–170.
Fogarty, T. J., Singh, J., Rhoads, G. K., and Moore, R. K. (2000). Antecedents and Consequences of Burnout in Accounting: Beyond the Role Stress Model. Behavioral Research in Accounting, 12, 31–68.
Freudenberger, H. J. (1980). Burnout: The High Cost of Achievement. Garden City, NY: Anchor Press.
Ghozali, I. (2011). Aplikasi Analisis Multivariate dengan Program SPSS. BP: Universitas Diponegoro, Semarang.
Goolsby, J. R. (1992). A Theory of Role Stress in Boundary Spanning Positions of Marketing Organizations. Journal of the Academy of Marketing Science, 20(2), 155–164.
Griffin, M. L., Nancy L. Hogan, N. L., Lambert, E. G., Gail, K. A. T., and Bake, D. N. Job Involvement, Job Stress, Job Satisfaction, and Organizational Commitment and the Burnout of Correctional Staff. Criminal Justice and Behavior, 37(2), 239–255.
Gunawan, H., dan Ramdan, Z. (2012). Pengaruh Konflik Peran, Ketidakjelasan Peran, Kelebihan Peran, dan Gaya Kepemimpinan terhadap Kinerja Auditor di Kantor Akuntan Publik Wilayah DKI Jakarta. Journal of Binus University, 3(2), 825–839.
Gundry, L. C., and Liyanarachchi, G. A. (2007). Time Budget Pressure, Auditors' Personality Type, and the Incidence of Reduced Audit Quality Practices. Pacific Accounting Review, 19(2), 125–152.
Heider, F. (1958). The Psychology of Interpersonal Relations. New York: John Wiley.
Herrbach, O. (2001). Audit Quality, Auditor Behaviour and the Psychological Contract. The European Accounting Review, 10(4), 787–802.
Jones, A., Norman, C. S., and Wier, B. (2010). Healthy Lifestyle as a Coping Mechanism for Role Stress in Public Accounting. Behavioral Research in Accounting, 22(1), 21–41.
Kahn, R. L., Wolfe, D. M., Quinn, R. P., Snoek, J. D., and Rosenthal, R. A. (1964). Organizational Stress: Studies in Role Conflict and Ambiguity. New York, NY: John Wiley and Sons.
Kelley, H. H. (1973). The Processes of Causal Attribution. American Psychologist, 28(2), 107–128.
Kurnia. (2011). Pengaruh Tekanan Waktu Audit dan Locus of Control terhadap Tindakan yang Menurunkan Kualitas Audit. Ekuitas, Jurnal Ekonomi dan Keuangan, 15(4), 456–476.
Lopez, D. M., and Peters, G. F. (2012). The Effect of Workload Compression on Audit Quality. Auditing: A Journal of Practice and Theory, 31(4), 139–165.
Malone, C. F., and Roberts, R. W. (1996). Factors Associated with the Incidence of Reduced Audit Quality Behaviors. Auditing: A Journal of Practice and Theory, 15(2), 49–64.
Maslach, C. (1982). Burnout: The Cost of Caring. New Jersey: Prentice Hall, Inc.
Maslach, C., Schaufeli, W. B., and Leiter, M. P. (2001). Job Burnout. Annual Reviews Psychological, 52, 397–422.
Murtiasri, E. (2006). Anteseden dan Konsekuensi Burnout pada Auditor: Pengembangan terhadap Role Stress Model. Simposium Nasional Akuntansi 9 Padang.
Otley, D. T., and Pierce, B. J. (1995). The Control Problem in Public Accounting Firms: An Empirical Study of the Impact of Leadership Style. Accounting, Organizations and Society, 20(5), 405–420.
Otley, D. T., and Pierce, B. J. (1996). The Operation of Control Systems in Large Audit Firms. Auditing: A Journal of Practice and Theory, 15(2), 65–84.
Paino, H., Ismail, Z., and Smith, M. (2010). Dysfunctional Audit Behaviour: An Exploratory Study in Malaysia. Asian Review of Accounting, 18(2), 162–173.
Patria, R. (2016). Pengaruh Konflik Peran dan Ambiguitas Peran terhadap Kinerja Auditor dengan Kecerdasan Emosional sebagai Variabel Moderasi (Studi Empiris pada KAP di Pekanbaru, Padang dan Batam). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 881–895.
Pierce, B., and Sweeney, B. (2004). Cost–quality Conflict in Audit Firms: An Empirical Investigation. European Accounting Review, 13(3), 415–441.
Pines, A., and Maslach, C. (1978). Characteristics of Staff Burnout in Mental Health Settings. Journal of Personality and Social Psychology, 29(4), 233–237.
Raghunathan, B. (1991). Premature Signing-Off on Audit Procedures: An Analysis. Accounting Horizons, 5(2), 71–79.
Rhode, J. G. (1978). The Independent Auditors’ Work Environment: A Survey, Commission on Auditors’ Responsibilities. Issued as the Independent Auditor‘s Work Environment: A Survey, 4, AICPA, New York.
Rizzo, J. R., House, R. J., and Lirtzman, S. I. (1970). Role Conflict and Role Ambiguity in Complex Organizations. Administrative Science Quarterly, 15(2), 150–163.
Sanders, J. C., Fulks, D. L., and Knoblett, J. K. (1995). Stress and Stress Management in Public Accounting. The CPA Journal, 65(8), 46–49.
Sari, N. P. E. R., dan Suryanawa, I. K. (2016). Konflik Peran, Ketidakjelasan Peran, dan Kelebihan Peran terhadap Kinerja Auditor dengan Tekanan Waktu sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 15(2), 1392–1421.
Schick, A. G., Gordon, L. A., and Haka, S. (1990). Information Overload: A Temporal Approach. Accounting, Organizations and Society, 15(3), 199–220.
Securities and Exchange Commission. SEC News Digest 2013–215. (2013). Available online at https://www.sec.gov/news/digest/2013/dig110713.htm Retrieved November 21, 2017.
Senatra, P. T. (1980). Role Conflict, Role Ambiguity, and Organizational Climate in a Public Accounting Firm. The Accounting Review, 55(4), 594–603.
Silaban, A. (2009). Perilaku Disfungsional Auditor dalam Pelaksanaan Program Audit (Studi Empiris di Kantor Akuntan Publik). Disertasi Program Doktor Ilmu Ekonomi Universitas Diponegoro.
Singh, J. (1998). Striking a Balance in Boundary-Spanning Positions: An Investigation of Some Unconventional Influences of Role Stressors and Job Characteristics on Job Outcomes of Salespeople. Journal of Marketing, 62(3), 69–86.
Smith, K. J., Davy, J. A., and Everly, G. S. (2007). An Assessment of the Contribution of Stress Arousal to the Beyond the Role Stress Model. Advances in Accounting Behavioral Research, 10, 127–158.
Smith, K. J., and Emerson, D. J. (2017). An Analysis of the Relation between Resilience and Reduced Audit Quality within the Role Stress Paradigm. Advances in Accounting, 37, 1–14.
Soobaroyen, T., and Chengabroyan, C. (2006). Auditors' Perceptions of Time Budget Pressure, Premature Sign Offs and Under-Reporting of Chargeable Time: Evidence from a Developing Country. International Journal of Auditing, 10(3), 201–218.
Statistics calculators version 4.0 BETA. (2018). Available online at http://www.danielsoper.com/statcalc/calculator.aspx?id=31 Retrieved July 01, 2018.
Sweeney, J. T., and Summers, S. L. (2002). The Effect of the Busy Season Workload on Public Accountants' Job Burnout. Behavioral Research in Accounting, 14(1), 223–245.
Syafariah, Z. M. (2017). Pengaruh Konflik Peran, Ketidakjelasan Peran dan Kelebihan Peran pada Kinerja Auditor dengan Kecerdasan Emosional sebagai Variabel Pemoderasi (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan D.I Yogyakarta). Skripsi Thesis Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta.
Utami, I., dan Nahartyo, E. (2013). The Effect of Type A Personality on Auditor Burnout: Evidence from Indonesia. Journal of Economics, Business, and Accountancy Ventura, 16(1), 161–170.
Van Sell, M., Brief, A. P., and Schuler, R. S. (1981). Role Conflict and Role Ambiguity: Integration of the Literature and Directions for Future Research. Human Relations, 34(1), 43–71.
Viator, R. E. (2001). The Association of Formal and Informal Public Accounting Mentoring with Role Stress and Related Job Outcomes. Accounting, Organizations and Society, 26(1), 73–93.
Willet, C., and Page, M. (1996). A Survey of Time Budget Pressure and Irregular Auditing Practices among Newly Qualified UK Chartered Accountants. The British Accounting Review, 28(2), 101–120.
Winidiantari, P. N., dan Widhiyani, N. L. S. (2015). Pengaruh Konflik Peran, Ketidakjelasan Peran, Struktur Audit, Motivasi dan Kepuasan Kerja pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 12(2), 249–264.
Wiryathi, N. M., Rasmini, N. K., dan Wirakusuma, M. G. (2014). Pengaruh Role Stressors pada Burnout Auditor dengan Kecerdasan Emosional sebagai Variabel Pemoderasi. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 3(5), 227–244.
Wolfe, D. M., and Snoek, J. D. (1962). A Study of Tension and Adjustment under Role Conflict. Journal of Social Issues, 18(3), 102–121.
Yulistiani. (2015). Pengaruh Struktur Audit, Konflik Peran, Ketidakjelasan Peran, dan Komitmen Organisasi terhadap Kinerja Auditor (Survey pada 8 Kantor Akuntan Publik di Kota Bandung). Skripsi Thesis Fakultas Ekonomi Universitas Pasundan Bandung.
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May 29, 2019
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Wiratama, R., Ng, S., & Lukman, L. (2019). JOB BURNOUT DAN REDUCED AUDIT QUALITY PRACTICES (RAQP) DALAM PERSPEKTIF ROLE STRESS. SIMAK, 17(01), 42-83. https://doi.org/https://doi.org/10.35129/simak.v17i01.71
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