Jurnal Media Akademik (JMA)
Vol. 4 No. 4 (2026): JURNAL MEDIA AKADEMIK Edisi April

BURNOUT BEHIND THE REPORTS: AUDITING THE MENTAL HEALTH AND PERSONALITY TYPES OF AUDITORS AMID DEADLINE PRESSURE

Nabiilah Putri (Universitas Sriwijaya)
Yusnaini Yusnaini (Universitas Sriwijaya)



Article Info

Publish Date
03 Apr 2026

Abstract

Auditors face intense occupational pressures that jeopardise their psychological well-being and, by extension, the quality of audit work. This article examines the interplay between burnout and personality types among auditors operating under deadline pressure. Through a Systematic Literature Review of 40 Scopus- and SINTA-indexed publications spanning 2021 to 2025, this study synthesises empirical evidence on how emotional exhaustion, cynicism, and reduced professional efficacy the three core dimensions of occupational burnout interact with personality traits such as neuroticism, conscientiousness, and extraversion to shape auditor judgement. Drawing on Conservation of Resources Theory (Hobfoll, 1989), the Burnout Model proposed by Maslach et al. (2001), and the Big Five personality framework (McCrae & Costa, 1987), the findings reveal that burnout significantly impairs professional scepticism and heightens dysfunctional audit behaviour. Personality type moderates this relationship: auditors high in neuroticism are most susceptible to burnout, whereas those high in conscientiousness demonstrate greater psychological resilience. Organisational factors including time budget pressure, workload intensity, and supervisory support further amplify or attenuate these effects. The study concludes that improving audit quality requires systematic attention to psychological risk factors through personality-informed human resource management and employee well-being programmes.

Copyrights © 2026






Journal Info

Abbrev

jma

Publisher

Subject

Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Description

Jurnal Media Akademik (JMA) merupakan platform publikasi jurnal atau hasil karya suatu penelitian orisinil atau tinjauan pustaka yang ditulis oleh dosen, mahasiswa maupun masyarakat umum. Ruang lingkup karya yang diterbitkan mencakup Multidisiplin diantaranya: Hukum, Manajemen, Ekonomi, Ekonomi ...