PENGARUH ROLE STRESSORS DAN SELF ESTEEM TERHADAP TIMBULNYA BURNOUT DAN KONSEKUENSINYA TERHADAP JOB OUTCOMES AUDITOR DI INDONESIA

Abstract

Burnout is psychological phenomenon characterized by 3 symptoms: emotional exhaution, reduced personal accomplishment, and depersonalization. Auditor is a profession that closely related with stress conditions caused by many job stresses . This study related role stressors that shaped by three variables namely role conflict, role ambiguity, and role overload, self esteem, and job outcomes that also shaped by three variables, that is job satisfaction, job performance, and turnover intentions through burnout. This study aimed to analyze and examine empirically both direct and indirect effects of role stressors and self esteem onjob outcomes. The population in this study is entire auditor that works in Public Accounting Office in Indonesia. Based on convenience sampling method, 197 auditors are contacted from 145 Public Accounting Office in Indonesia that listed in Directory of Public Accounting. Hypotheses testing were conducted by Structural Equation Model, Lisre18.54. The study shows two results. First, auditor burnout was influenced by role conflict and resulted in lower job performance, where as role ambiguity only affecting to turnover intentions . Second, self esteem positively influencing burnout and consequently influencing auditor's turnover intentions . Keywords : Role Stressors, Self Esteem, Burnout, Job Outcomes, Structural Equation Model (SEM