ANTESEDEN DAN KONSEKUENSI BURNOUT PADA AUDITOR: PENGEMBANGAN TERHADAP ROLE STRESS MODEL

Abstract

ABSTRACT The objective of this study is to develop burnout construct in accounting occupation by showing that burnout is a key mediator between for role stressors (role conflict, role ambiguity and role overload) on critical job outcomes (job satisfaction, turnover intention and job performance). Burnout is a well known phenomenon in pschycology, characterized by three interrelated symptoms of emotional exhaustion, reduced personal accomplishment and depersonalization. This research is conducted to examine the direct and indirect effect of role stressor on behavioral job outcomes. The hyphoteses are tested using Structural Equation Model (SEM) by Lisrel 8,5. Structuralequation model is a mutivariate analysis technique that is possible to test both measurement model and structural model to get all description about complexitas model. Applying convenience sampling method, this study has collected 166 auditors from 46 audit firms in Indonesia that registrated in Directory of Public Accountant 2004. This study reveals two result. First, burnout condition will appear because the presence of role stressor and moreever will affect to behavioral job outcomes (except turnover intention). Second, burnout condition become a mediator on the relation between role overload and job outcomes but neither for role conflict and role ambiguity Keyword: burnout, role stressor, job outcomes and Structural Equation Model