Does Work-Family Conflict Affect the Auditor's Performance?: Examining the Mediating Roles of Emotional Exhaustion and Job Satisfaction

Andi Ina Yustina (Faculty of Business, Accounting, President University, Indonesia)
Tifanny Valerina (Faculty of Business, Accounting, President University, Indonesia)

Gadjah Mada International Journal of Business
Vol 20, No 1 (2018): January-April

This paper examines whether the work-family conflict (related to both work-interfering-family and family-interfering-work) of auditors affects their performance and if so, whether the effect is mediated by emotional exhaustion and job satisfaction. A mail survey is used to deliver a questionnaire to 151 auditors from ten CPA firm in Indonesia. The result shows that emotional exhaustion and job satisfaction fully mediates the relationship of work-family conflict with job performance. The result also demonstrates that Work-Interfering-Family (WIF) has significant effects on emotional exhaustion and job satisfaction, but Family-Interfering-Work (FIW) has no significant influence on either emotional exhaustion or job satisfaction. This study suggests that maintaining a regular training program for auditors, having flexible working arrangements, and encouraging a healthy lifestyle may help to reduce the work-family conflict and will increase the job satisfaction and performance of auditors.