PENGARUH JENIS ROLE STRESS PADA KINERJA AUDITOR DENGAN BURNOUT SEBAGAI INTERVENING PADA KAP DI BALI

Meita Trisnawati (Satuan Pengawas Internal, Universitas Udayana, Bali, Indonesia)
I Wayan Ramantha (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
Maria M. Ratna Sari (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)

Buletin Studi Ekonomi
VOL.22.NO.2. AGUSTUS 2017 (PP 113-261)

Auditor is profession with high level of stress that lead to burnout. The intention of this study is toobtain observed information of the effect of role conflict, role ambiguity and role overload on auditorperformance. To obtain empirical evidence of the effect of role conflict, role ambiguity and role overloadto burnout. To achieve observed information of the impact of burnout on auditor performance. Topersuade the capability of burnout in mediating the effect of role conflict, role ambiguity and roleoverload on auditor performance. The population of this research is all public accounting offices in BaliProvince. The sample is chosen by purposive sampling method with criteria of auditors with workingexperience at public accounting office at least one year and auditors who have done minimum one auditassignment. Data are analyzed using path analysis. The test outcome show that role conflict and roleambiguity have negative impact to auditor performance. Role conflict, role ambiguity and role overloadhave positive effect on burnout. Burnout is able to fully mediate the negative effect of role conflict, roleambiguity and role overload on auditor performance.Keywords: auditor performance, role conflict, role ambiguity, role overload and burnout