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

Ivan Ardian Sani


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).

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