Pengaruh Perceived Fairness Terhadap Burnout, Turnover Intention, dan Job Satisfaction Auditor (Studi pada Auditor Badan Pemeriksa Keuangan Republik Indonesia)

Ivan Ardian Sani

Abstract


Penelitian ini bertujuan untuk menginvestigasi apakah hubungan interaksi antara auditor dan instansi audit berpengaruh terhadap burnout, job satisfaction, dan turnover intention auditor. Penelitian terdahulu telah menginvestigasi antecedent, konsekuensi, dan strategi memitigasi burnout namun masih jarang yang menginvestigasi burnout dari sisi hubungan interaksi antara auditor dengan organisasi tempatnya bekerja. Penelitian ini memberikan temuan bahwa hubungan interaksi auditor dengan instansi audit tempatnya bekerja berpengaruh terhadap tingkat burnout yang dialami serta berdampak pula pada output kinerja auditor seperti turnover intention. Penelitian ini konsisten dengan penelitian dari Parker dan Kohlemeyer (2005) dan Herda dan Lavelle (2012) yang menyatakan bahwa fairness akan berdampak pada tingkat burnout yang kemudian berdampak pada output kinerja auditor yaitu job satisfaction dan turnover intention. Penelitian ini juga membuktikan secara empiris bahwa burnout membawa dampak buruk bagi auditor karena dapat mengakibatkan menurunnya job satisfaction dan meningkatkan turnover intention. Penelitian ini melengkapi model penelitian Herda dan Lavelle (2012) dengan menambahkan variable job satisfaction. Penelitian ini menjadi penting karena menggunakan sampel penelitian auditor pemerintah yakni auditor BPK. Penelitian sebelumnya menginvestigasi burnout dari sudut pandang internal auditor (Larson et al., 2005), akuntan publik (Almer dan Kaplan, 2003), dan akuntan managemen (Gavin dan Dileepan, 2002).

Full Text:

1-19

References


Almer, E. dan Kaplan, S. 2002. “The Effect of Flexible Work Arrangement on Stressors, Burnout, and Behavioral Job Outcome in Public Accounting”. Behavioral Research in Accounting, 14: 1-34.

Andre, B., Bissel, T., Fuchs, V., dan Ferrar K.M. 1999. “A Dynamic Model of Work Satisfaction: Qualitative Research”. Human Relations, 8: 999-1028.

Aryee, S. dan Chay, Y.W. 2001. “Workplace Justice, Citizenship Behavior, and Turnover Intentions in a Union Context: Examining the Mediating Role of Perceived Union Support and Union Instrumentality”. Journal of applied psychology, 86: 154-160.

Babbie, E. 1990. Survey Research Methods. Belmont, CA: Wadsworth.

Bailey, J.M. dan Bhagat R.S. 2010. “Meaning and Measurement of Stressor in the Work Environment: An Evaluation”. Stress and Health: Issues in Research Methodology.166-181.

Blau, P.M. 1964. Exchange and Power in Social Life. New York, NY: John Wiley.

Bokemeier, L.C. dan Tipgos M.A. 1990. “Burnout among Men and Women CPAs”. Paper presented at the 1990 Annual Meeting of the American Accounting Association, Toronto, Canada.

Burney, L. dan Swanson N. 2010. “The Relationship Between Balance Scorecard Characteristic and Manager’s Job satisfaction”. Journal of Management Issue, 22: 166-181.

Chin, W.W. 1998. “The Partial Least Squares Approach for Structural Equation Modeling.” In GA Marcoulides (ed.), Modern Methods for Business Research, pp. 295–336. Lawrence Erlbaum Associates, London

Chin, W., Marcolin, B., dan Newsted, P. 1996. “A Partial Least Square Latent Variable Modelling Approach for Measuring Interaction Effects”. Proceedings of 17th International Conference on Information Systems. Cleveland.

Collins, K.M. dan Killough, N.E. 1992. “An Empirical Examination of Stress in Public Accounting”. Accounting, Organizations, and Society, 17: 535-547.

Cook, S. dan Rice, E. 1987. “Social Exchange Theory”. The Handbook of Social Psychology.

Cooper, D. R. dan Schindler, P.S. 2011. Business Research Method. McGraw-Hill: Singapore.

Cordes, C.L. dan Dougherty, T.W. 1993. “A Review and Integration of Research on Job Burnout”. Academy of Management, 18: 621-656.

Cropanzano, R., Rupp, D.E., dan Byrne, Z.S. 2003. “The Relationship between Emotional Exhaustion to Work Attitude, Job Performance, and Organizational Citizenship Behavior”. Journal of Applied Psychology, 88: 160-169.

Dirsmith, M.W. dan Covaleski, M.A. 1985. “Informal Communications, Nonformal Communication, and Mentoring in Public Accounting Firm”. Accounting, Organizations, and Society, 10: 149-169.

Egan, T.M., Yang, B., dan Bartlett, K.R. 2004. “The Effects of Organizational Learning Culture and Job Satisfaction on Motivation to Transfer Learning and Turnover Intention”. Human Resource Development Quarterly, 15: 279–301.

Emerson, R. M. 1976. “Social Exchange Theory”. Annual Review Psychology, 2:335-360.

Fisher, R. 2001. “Role Stress, the Type A Behavior Pattern, and External Auditor Job Satisfaction and Performance”. Behavioral Research in Accounting, 13: 143-165.

Fogarty, T.J., Singh, G.K., dan Moore, R.K. 2000. “Antecedents and Consequences of Burnout in Accounting: Beyond the Role Stress Model”. Behavioral Research in Accounting, 12: 31-67.

Fogarty, T.J., Jagdip, S., Gary, K.R., dan Ronald, K.M. 2000. “Antecedents and Consequences of Burnout in Accounting: Beyond the Role Stress Model”. Behavioural Research in Accounting, 12: 31-68.

Freudenberger, H. 1974. “Staff Burnout”. Journal of Social Issue, 30: 159-165.

Gavin, T.A. dan Dileepan, P. 2002. “Stress!!! Analyzing the Culprits and Prescribing a Cure”. Strategic Finance, 84: 50-55.

Gudono. 2002. “Analisis Data Multivariat”. Yogyakarta: BPFE.

Hair, J., Lack, W. C., Babin, B. J., Anderson, R. E., dan Tatham, R.L. 2008. “Multivariate Data Analyis”. New York: Pearson Prentice Hall.

Hair, J., Hult, T., Ringle, C., dan Sartstedst, M. 2013. “A Primer on Partial Least Squares Structural Equation Modelling (PLS-SEM)”. Los Angeles: Sage.

Hall, M. dan Smith, D. 2009. “Mentoring and Turnover Intentions in Public Accounting Firms: A Research Note”. Accounting, Organizations and Society, 34: 695–704.

Harrell A., Chewning, E., dan Taylor, M. 1986. “Organizational-Professional Conflict and the Job Satisfaction and Turnover Intention of Internal Auditors”. Auditing: A Journal of Practice and Theory, 5: 109-122.

Harrell A. dan Stahl, M. 1984. “McClelland’s Trichotomy of Needs Theory and the Hob Satisfaction and Work Performance of CPA Firm Professionals”. Accounting, Organizations, and Society, 7: 241-252.

Harrington, D., Bean, N., Pintello, D., dan Mathew, D. 2001.”Job Satisfaction and Burnout: Predictor of Intention to Leave a Job in a Military Setting”. Administration in Social Work, 25: 1-16.

Hartmann, F. dan Slapnicar, S. 2009. “How Formal Performance Evaluation Affects Trust between Superior and Subordinate Managers”. Accounting, Organizations, and Society, 34: 722–737.

Hartono, J. 2008. “Metode Penelitian Sistem Informasi”. Yogyakarta: Andi Offset.

Hartono, J. 2011. “Pedoman Survei Kuesioner: Mengembangkan Kuesioner, Mengatasi Bias, dan Meningkatkan Respon”. Yogyakarta: Andi Offset.

Hartono, J. 2011. “Konsep dan Aplikasi Structure Equation Modeling Berbasis Varian dalam Penelitian Bisnis”. Yogyakarta: UPP STIM YKPN.

Herda, N. dan Lavelle, J.J. 2012. “The Auditor-Audit Firm Relationship and it’s Effect on Burnout and Turnover intention”. Accounting Horizon, 26, 707-723.

Herda, N. dan Lavelle, J.J. 2001. “The Effect of Organizational Fairness and Commitment on the Extent of Benefit Big 4 Alumni Provide Their Former Firm”. Accounting, Organizations, and Society, 36: 156-166.

Homans, G. 1961. “Social Behavior: Its Elementary Form”. New York: Harcourt Brace Jovanovich.

Ivanevich, J. M. dan Matteson, M.T. 1980. “Stress and Work: A Managerial Perspective”.TX University of Houston.

Jackson, S. E. dan Maslach, C. 1982. After-effects of job-related stress: Families as victims. Journal of Occupational Behavior, 3: 63-77.

Jamal, M. 2013. “Job Stress Among Hospital Employees in Middle East: Social Support and Type A Behavior as Moderator”. Middle East Journal of Business, 8: 7-16.

Jones, A., Norman, C.S., dan Weir, B. 2010. “Healthy Lifestyle as a Coping Mechanism for Role Stress in Public Accounting”. Behavioral Research in Accounting, 22: 21-41.

Kalbers, L. dan Fogarty, T. 2005. “Antecedent to Internal Auditor Burnout”. Journal of Managerial Issue, XVII: 101-118.

Kaplowitz, M.D., Timothy, D.H., dan Ralph, L. 2004. “A Comparison of Web and Mail Survey Response Rates.” Public Opinion Quarterly, 68: 94-101.

Kim, T.K., Solomon, P., dan Jang, C. “Organizational Justice and Social Workers’ Intention to Leave Agency Positions”. Social Work Research, 36: 31-39.

Kock, N. 2013. “Using WarpPLS in E-Collaboration Studies: What If I Have Only One Group and One Condition?” International Journal of E-Collaboration, 9: 1-12.

Lambe, C.J., Wittman, C.M., dan Spekman, R.E. 2001. “Social Exchange Theory and Research on Business-to-Business Relational Exchange”. Journal of Business to Business Marketing, 8: 1-36.

Larson, L. L., Meier, H.H., Poznanski, P.J., dan J. T. Murff. 2005. “Concepts and Consequences of Internal Auditor Job Stress”. Journal of Accounting and Finance Research: 35-46.

Larson, L.L. 2004. “Internal Auditors and Job Stress. Managerial Auditing Journal, 19: 1119-1130.

Lee, R.T. dan Ashforth, B.E. 1993. “A Meta-Analytic Examination of the Correlates of the Three Dimension of Burnout”. Journal of Applied Psychology, 81: 123-133.

Lee, T.W. 1988. “How Job Dissatisfaction Leads to Employee Turnover”. Journal of business and psychology, Vol. 2: 263-278.

Leiter, M.P. dan Christina, A.M. 1988. “The Impact of Interpersonal Environment on Burnout and Organizational Commitment”. Journal of Organizational Behavior, 9: 297-308.

Locke, E.A. dan Henner, D. 1986. “Work Motivation Theories”. International Review of Industrial and Organizational Psychology, Wiley, Chichester, 1: 1-35.

Lund, D.B. 2003. “Organizational Culture and Job Satisfaction”. Journal of Business & Industrial Marketing, 18: 219-236.

MacKenzie, S. B., Podsakoff, P.M., dan Burke, J.C. 2005. “The Problem of Measurement Model Misspecification in Behavioral and Organizational Research and Some Recommended Solutions”. Journal of Applied Behavior, 90: 710-730.

Maslach, C.A. dan Jackson, S.E. 1981. “The Measurement of Experienced Burnout”. Journal of Occupational Behavior, 2: 99-113.

Maslach, C.A. 1982. “Burnout: The Cost of Caring”. Englewood Cliffs, NJ: Prentice Hall.

Maslach, C.A., dan Goldberg, J. 1998. “Prevention of Burnout: New Perspective”. Applied and Preventive Psychology, 7: 63-74.

Meyer, J. P. 1997. “Organizational Commitment”. International Review of Industrial and Organizational Psychology, 166-181.

Monge, P.R. dan Contractor, N. S. 2003. “Theories of Communication Networks”. New York: Oxford University Press.

Moorman, R. H., Blakely, G.L., dan Niehoff, B.P. 1998. “Does Perceived Organizational Support Mediate the Relationship between Procedural Justice and Organizational Citizenship Behavior?”. Academy of Management Journal, 41: 351-357.

Moorman, R.H. 1993 "The Influence of Cognitive and Affective Based Job Satisfaction Measures on the Relationship between Satisfaction and Organizational Citizenship Behavior". Human Relations, 6: 759–776.

Mosadeghrad, A.M. 2003. “The Role of Participative Management (Suggestion System) in Hospital Effectiveness and Efficiency”. Research in Medical Sciences, 8: 85-98.

Olkkonen, M.E. dan Lipponen, J. 2006. “Relationships between Organizational Justice, Identification with Organization and Work Unit, and Group-Related Outcomes”. Organizational Behavior and Human Decision Processes, 100: 202–215.

Parker, R.J. dan Kohlmeyer, J.M. 2005. “Organizational Justice and Turnover in Public Accounting Firms: A research Note”. Accounting, Organizations and Society, 30: 357–369.

Polman R., Borkoles, E., dan Nichols, A. 2010. “Type D personality, Stress, and Sympton of Burnout: The Influence of Coping Strategy and Social Support”. British Journal of Health and Psychology, 18: 681-696.

Powell, G. dan Mainiero, L. 1992. “Cross-Currents in The River of Time: Conceptualizing the Complexities of Women’s Careers”. Journal of Management, 18: 215-237.

Ray, E.B. dan Miller, K.I. 1994. “Social Support, Home/Work Stress, and Burnout: Who Can Help?” The Journal of Applied Behavioral Science, 30: 357-373.

Raykov, T. 1997. “Estimation of composite reliability for congeneric measures”. Applied Psychological Measurement, 21: 173-184.

Rhodes, S. 1983. “Age-Related Differences in Work Attitudes and Behaviour: A Review and Conceptual Analysis”. Psychological Bulletin, 93: 328−367.

Richardson, J.T.E. 2005. “Instruments for Obtaining Student Feedback: A Review of the Literature”. Assessment & Evaluation in Higher Education, 4: 387–415.

Roloff, M. 1981. “Interpersonal Communication: The Social Exchange Approach”. Beverly Hills.

Rusbult, E. 1980. “Commitment and Satisfaction in Romantic Association: A Test of the Investment Model”. Journal of Experimental SocialPsychology, 16:172- 186.

Seltzer, J. dan Numerof, R. 1988. “Supervisory Leadership and Subordinate Burnout”. Academy of Managerial Journal, 31: 439-446.

Sanders, J. C., Fulks, D.L., dan Knobblet, J.K. 1995. “Stress and Stress Management in Public Accounting”. The CPA Journal, 65: 46-49.

Saxton, M. J., Phillips, J.S., dan Blakeney, R.N. 1991. “Antecedent and Consequences of Emotional Exhaustion in the Airline Reservation Service Sector”. Human Relations, 44: 583-595.

Shirom, A. 1989. “Burnout in Work Organizations”. In International Reviewof Industrial-Organizational Psychology. New York: Wiley.

Sholihin, M., R. Pike, M. Mangena, J. Li. 2011.”Goal Setting Participation and Goal Commitment: Examining the Mediating Role of Procedural Fairness and Interpersonal Trust in UK Financial Services Organisation”. The British Accounting Review, 43: 135-146.

Sholihin M. dan Ratmono, D. 2013.”Analisis SEM-PLS dengan WarpPLS3.0. Yogyakarta. Penerbit Andi.

Sitkin, S. B. dan Roth, N.L. 1993. “Explaining the Limited Effectiveness of Legalistic Remedies for Trust/Distrust”. Organizational Science, 4: 367-392.

Snead, J. dan Harrell, A. 1991. “The Impact of Psychological Factors on the Job Satisfaction of Senior Auditors”. Behavioral Research in Accounting, 3: 85-98.

Stroh, L., Brett, J., dan Reilly, A. 1996. “Family Structure, Glass Ceiling and Traditional Explanation for The Diferential Rate of Turnover of Female and Male Managers”. Journal of Vacational behavior, 49: 99-118.

Sugiyono. 2003. Metode Penelitian Bisnis. Bandung. Pusat Bahasa Depdiknas.

Sweeney, J. T. dan Summers, S.L. 2002. “The Effect of the Busy Season Workload on Public Accountants’ Job Burnout”. Behavioral Research in Accounting, 14: 223-245.

Sweeney, J. T. dan Quirin, J.J. 2009. “Accountants as Layoff Survivors: A Research Note. Accounting, Organizations and Society, 34: 787–795.

Tenenhaus, M., Vinzia, V., Chatelin, E., dan Lauro, C. 2005. “PLS Path Modeling Computationa Statistic dan Data Analysis”, 48: 159-205.

Tyler, T.R. dan Lind, E.A. 1992. “A relational model of authority in groups. In Advances in Experimental Social Psychology”. 115–191. San Diego, CA: Academic Press.

Utami, I dan Nahartyo, E. 2013. “The Effect of Type A Personality on Auditor Burnout: Evidence from Indonesia”. Journal of Accounting and Taxation, 5: 89-102.

Utami, I., dan Supriyadi. 2013. “Flexible Working Arrangement and Stress Management Training in Mitigating Auditor’s Burnout: An Experimental Study”. Journal of Accounting and Taxation, 5: 97-109.

Van Dyne, L., Graham, J.W., dan Dienesech, R.M. 1994. “Organizational Citizenship Behavior: Construct Redefinition, Measurement, and Validation”. Academy of Management Journal, 37: 765-802.

Widhiarso, W. 2009. Estimasi Reliabilitas dalam Pemodelan Persamaan Struktural. Buletin Psikologi. Fakultas Psikologi Universitas Gadjah Mada. Yogyakarta.

Zinbarg, R.E., Revelle, W., Yovel, I., dan Li, W. 2005. “Cronbach’s a, Revelle’s, b and McDonalds w: Their Relations with Each Other and Two Alternative Conceptualizations of Reliability”. Psychometrika, 70: 1-11.


Refbacks

  • There are currently no refbacks.


Indexed by: