Does Work-Family Conflict Affect the Auditor's Performance?: Examining the Mediating Roles of Emotional Exhaustion and Job Satisfaction

  • Andi Ina Yustina President University
  • Tifanny Valerina President University
Keywords: work-family conflict, work interfering with family, family interfering with work, emotional exhaustion, job satisfaction, job performance, auditor

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.

Author Biographies

Andi Ina Yustina, President University

She is a head of Accounting study program in President University. She earned M.Sc in accounting in 2014 from Universitas Gadjah Mada, Yogyakarta. She has published article in Journal of Indonesian Economy and Business (JIEB) and Journal of Economics, Business, and Accountancy Ventura (JEBAV).

Tifanny Valerina, President University

She is a is a student of Accounting study program in President University. She earned B.Acc in accounting in 2017 from President University, Cikarang.

References

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Published
2018-04-27
How to Cite
Yustina, A. I., & Valerina, T. (2018). 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, 20(1), 89-111. Retrieved from https://jurnal.ugm.ac.id/v3/gamaijb/article/view/15606