DOES WORK-FAMILY CONFLICT AFFECT THE AUDITOR’S PERFORMANCE?: EXAMINING THE MEDIATING ROLES OF EMOTIONAL EXHAUSTION AND JOB SATISFACTION

Gadjah Mada International Journal of Business

Andi Ina Yustina¹  Tifanny Valerina¹ 

[1] Faculty of Business, Accounting, President University, Indonesia;

关键词: work-family conflict, work interfering with family, family interfering with work, emotional exhaustion, job satisfaction, job performance, auditor;   

DOI  :  10.22146/gamaijb.26302

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown