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All Journal Juara: Jurnal Riset Akuntansi
Ida Bagus Darsana
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management

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BURNOUT PADA KONSULTAN PAJAK PROVINSI BALI Budiartha, Ketut; Budiasih, I Gusti Ayu Nyoman; Darsana, Ida Bagus
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.534 KB)

Abstract

The type of stress that affects negative or dysfunctional (distress) on performance is called bur­nout. Role stressors as the cause of stress due to the role of role conflict, role ambiguity, and role overloads are factors that can affect burnout. This study aims to provide empirical evidence and discuss about the influence of role conflict, role ambiguity, and role overloads on burno­ut experienced by tax consultants. Role theory is used as the main theory that learned about the behavior in accordance with the position performed in the work environment and society. Population in this research is all tax consultants who work at Tax Consultant Office in Bali Pro­vince which have license of practice according to IKPI Directory year 2015. The research sample is determined by choosing purposive sampling method. The measurement instrument used in this research is questionnaire. Multiple linear regression analysis is a data analysis technique used in this study. The results showed tax consultants who experienced a burnout due to tax consultants experience role conflict, role ambiguity, and role overload in running the profession.
BURNOUT PADA KONSULTAN PAJAK PROVINSI BALI Ketut Budiartha; I Gusti Ayu Nyoman Budiasih; Ida Bagus Darsana
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i1.25

Abstract

The type of stress that affects negative or dysfunctional (distress) on performance is called bur­nout. Role stressors as the cause of stress due to the role of role conflict, role ambiguity, and role overloads are factors that can affect burnout. This study aims to provide empirical evidence and discuss about the influence of role conflict, role ambiguity, and role overloads on burno­ut experienced by tax consultants. Role theory is used as the main theory that learned about the behavior in accordance with the position performed in the work environment and society. Population in this research is all tax consultants who work at Tax Consultant Office in Bali Pro­vince which have license of practice according to IKPI Directory year 2015. The research sample is determined by choosing purposive sampling method. The measurement instrument used in this research is questionnaire. Multiple linear regression analysis is a data analysis technique used in this study. The results showed tax consultants who experienced a burnout due to tax consultants experience role conflict, role ambiguity, and role overload in running the profession.
Co-Authors Adnyani, Ni Made Ayu Dwi Aristina, Ita Arisutha, Gede Cahyadinata, Wayan Purwa Dian Ayu Lestari I G N Deva Arya Reditya Marciawan I G.A.P. Wirathi, I G.A.P. I Gst. Ag. Ayu Ratih C., I Gst. Ag. Ayu I Gusti Ayu Nyoman Budiasih Ida Bagus Agung Bayu Windayana K. Budiartha Krisna Pratama, AA. Gede Kristin, Ayunita Made Guna Juliarta, Made Guna Made Kembar Sri Budhi Ni Kadek Herni Wijayanti, Ni Kadek Herni Ni Nyoman Ayu Darsini Ni Wayan Jesni Umantari, Ni Wayan Jesni Nyoman Djinar Setiawina Pradnyaswari, Ni Made Wulan Ria Suadnyani, Ni Wayan SANTI VIRNAYANTI, PUTU Sari, Kadek Mas Diana Silviyanti, Ni Made Rai Tiwi suryandari, kadek kharisma Suta, Dewa komang Bayu swantara, budi praga TASYA NOVITA DEWI, NI KADEK Wulandari, Anak Agung Ratih Wuri Ajeng Chintya