Investigating the Mediating Effect of the Role Stressor in the Relationship Between Type A Personality and Auditor Burnout

Indah Anisykurlillah, Zulaikha, Farida N. Istiqomah
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引用次数: 1

Abstract

The research investigates the mediating effect of role conflict, role ambiguity, role overload, and job insecurity in the type A personality on the auditor's burnout. The population-based direct questionnaire was performed on data obtained from the public accountant's auditor in Central Java, Indonesia. The structural equation model analysis is used for hypothesis testing. The results showed that role conflict and job insecurity significantly mediated type A personality to auditor burnout. However, the research did not find evidence of the role effect of ambiguity and role overload on burnout. Suggestions for the public accountant recognize auditors' personalities, arranging work schedules and work assignments, and explaining the standards set out to prevent job burnout. Further research should be conducted to identify more specific determinants by classifying auditors' levels and job length.
角色应激源在A型人格与审计师职业倦怠关系中的中介作用研究
本研究考察了A型人格中的角色冲突、角色模糊、角色过载和工作不安全感对审计师职业倦怠的中介作用。基于人群的直接问卷调查是根据从印度尼西亚中爪哇的公共会计师审计员那里获得的数据进行的。采用结构方程模型分析进行假设检验。结果表明,角色冲突和工作不安全感在A型人格对审计师职业倦怠的中介作用显著。然而,本研究并未发现角色模糊和角色超载对职业倦怠的影响。建议注册会计师认识审计人员的个性,安排工作时间表和工作任务,并解释制定的标准,以防止工作倦怠。应该进行进一步的研究,通过对审计师的级别和工作长度进行分类,以确定更具体的决定因素。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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