Article Per Year (5 Year)
p-Index From 2021 - 2026
1.8
P-Index
This Author published in this journals
All Journal Juara: Jurnal Riset Akuntansi The Indonesian Accounting Review Journal of Economic, Bussines and Accounting (COSTING) Community Engagement and Emergence Journal (CEEJ) JAKED Golden Ratio of Auditing Research DEVOTE: Jurnal Pengabdian Masyarakat Global
Ulfah Rizky Muslimin
Universitas Cenderawasih
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Exploring the Impact of Auditor Burnout on Job Performance: The Roles of Depersonalisation and Reduced Personal Accomplishment in Jayapura, Papua Putri Ratnasari; Elia Madatu Tandililing; Ulfah Rizky Muslimin
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2047

Abstract

Audit quality plays a critical role in maintaining the credibility of financial statements; however, excessive work pressure may trigger auditor burnout and potentially reduce audit performance quality. This issue is important to examine because burnout affects not only individual auditors but also organisational sustainability and public trust. This study aims to analyse the influence of three burnout dimensions, namely emotional exhaustion, depersonalisation, and reduced personal accomplishment, on job satisfaction, job performance, and turnover intention among auditors. This study adopts a quantitative explanatory design using a cross-sectional survey approach. The research population consists of auditors working in government agencies, state-owned enterprises, and public accounting firms in Jayapura, Papua. A purposive sampling technique was employed, resulting in 100 auditors who met the criterion of having at least one year of audit experience. Data were collected using a structured questionnaire with a four-point Likert scale and analysed using canonical correlation analysis to examine the simultaneous relationship between burnout dimensions and work outcomes. The results indicate that emotional exhaustion does not have a significant relationship with job satisfaction, job performance, or turnover intention. In contrast, depersonalisation shows a significant relationship with job performance and turnover intention, while reduced personal accomplishment is significantly related to job performance but not to job satisfaction or turnover intention. Overall, depersonalisation emerges as the most influential burnout dimension affecting auditors’ work outcomes. The findings highlight the importance of organisational policies aimed at reducing depersonalisation through social support mechanisms, fostering a collaborative work environment, and strengthening recognition systems and competency development programmes to enhance auditors’ sense of personal accomplishment and performance.
Co-Authors Admi Hardianti Adolf Z. D Siahay Alfonsina S.S Wanma Asmaul Husna Bucek Jalu A. Prasetyo Bucek Jalu Prasetyo Arjuna Christine Jois Karubaba Dwi Lestari Elia Madatu Tandililing Elsyan Rienette Marlissa Ferdinant Martinus Djawa Gian Giovania Gideon Setya Gregorius Adista Enrico Astawa Herlina Irianti Mulyono Jesika Nikita C Saerang Jhon Urasti Blesia, Jhon Urasti Joice C. Karubaba Juliana Waromi, Juliana Maria Apriyane Patty Nickanor Kaladius Reumi Wonatorey Nur Asmarani Otniel Safkaur Putri Ratnasari Putri Ratnasari Rizka Aisyah Nurjannah Syaikhul Falah Vince Tebay Westim Ratang Yulianti Karoma