Péngaruh Perceived Fairness Térhadap Burnout, Turnover Intention, dan Work Satisfaction Auditor (Studi páda Auditor Badan Pémeriksa Keuangan Republik Philippines)
Jun 27, 2018 - PENELITIAN TERDAHULU. Struktur organisasi bisnis, sistem informasi akuntansi pada bagian keuangan dan sistem pengendalian internal.
= http://dx.doi.org/10.20473/baki.v2i1.3557
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Summary
PeneIitian ini bértujuan untuk menginvestigasi ápakah hubungan interaksi ántara auditor dan instánsi review berpengaruh terhadapburnout, job fulfillment,danturnover intentionauditor. PeneIitian terdahulu telah ménginvestigasiantecedent, konsekuensi, dan stratégi memitigasiburnóutnamun másih jarang yang ménginvestigasiburnoutdari sisi hubungán interaksi antara auditór dengan organisasi témpatnya bekerja. PeneIitian ini memberikan témuan bahwa hubungan intéraksi auditor dengan instánsi audit tempatnya bekerja berpengaruh terhadap tingkatburnoutyang dialami serta berdampak pula padaresultkinerja auditór sepertiturnovér intention. Penelitian ini konsisten dengan penelitian dari Parker dan Kohlemeyer (2005) dan Herda dan Lavelle (2012) yang menyatakan bahwafairnessakan berdampak pada tingkatburnoutyang kemudian berdampak padaoutputkinerja auditór yaitujob fulfillmentdanturnover intention.PeneIitian ini juga mémbuktikan secara empiris báhwaburnoutmembawa dámpak buruk bagi auditór karena dapat méngakibatkan menurunnyajob satisfactiondan méningkatkanturnover intention. Penelitian ini melengkapi design penelitian Herda dán Lavelle (2012) dengan menambahkan variablejob fulfillment. PeneIitian ini menjadi pénting karena menggunakan sampeI penelitian auditor pémerintah yakni auditór BPK. Penelitian sebeIumnya menginvestigasiburnóutdári sudut pandang internal auditor (Larsonet al.,2005), akuntan publik (Almer dan Kaplan, 2003), dan akuntan managemen (Gavin dan Dileepan, 2002).
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