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

https://doi.org/10.22146/gamaijb.26302

Andi Ina Yustina(1*), Tifanny Valerina(2)

(1) Faculty of Business, Accounting, President University, Indonesia
(2) Faculty of Business, Accounting, President University, Indonesia
(*) Corresponding Author

Abstract


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.


Keywords


work-family conflict, work interfering with family, family interfering with work, emotional exhaustion, job satisfaction, job performance, auditor

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DOI: https://doi.org/10.22146/gamaijb.26302

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