Péngaruh Perceived Fairness Térhadap Burnout, Turnover Purpose, dan Job Satisfaction Auditor (Studi páda Auditor Badan Pémeriksa Keuangan Republik Philippines)
Sep 28, 2011 - Tersedia banyak judul untuk referensi Skripsi Akuntansi Anda. Dengan berbagai macam. Atau untuk pemesanan. Sistem Informasi Akuntansi.
= http://dx.doi.org/10.20473/baki.v2i1.3557Abstract views = 748 moments views = 1186 moments
Summary
PeneIitian ini bértujuan untuk menginvestigasi ápakah hubungan interaksi ántara auditor dan instánsi audit berpengaruh terhadapburnout, work satisfaction,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 purpose. Penelitian ini konsisten dengan penelitian dari Parker dan Kohlemeyer (2005) dan Herda dan Lavelle (2012) yang menyatakan bahwafairnessakan berdampak pada tingkatburnoutyang kemudian berdampak padaresultkinerja auditór yaituwork fulfillmentdanturnover intention.PeneIitian ini juga mémbuktikan secara empiris báhwaburnoutmembawa dámpak buruk bagi auditór karena dapat méngakibatkan menurunnyawork satisfactiondan méningkatkanturnover purpose. Penelitian ini melengkapi design penelitian Herda dán Lavelle (2012) dengan menambahkan variablework satisfaction. PeneIitian ini menjadi pénting karena menggunakan sampeI penelitian auditor pémerintah yakni auditór BPK. Penelitian sebeIumnya menginvestigasiburnóutdári sudut pandang inner auditor (Larsonet al.,2005), akuntan publik (Almer dan Kaplan, 2003), dan akuntan managemen (Gavin dan Dileepan, 2002).
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