The Effect of Job Demands on Burnout with Job Resources as A Moderator Among External Auditors

DOI

10.2991/assehr.k.210805.179How to use a DOI?

Keywords

Burnout, job demands, job resources, moderator and external auditors

Abstract

External auditors who work at public accounting firms, experience burnout exceeding the average level when compared to other professions. Individuals who experience burnout are more prone to mental and health problems. Job demands have been known to be one of the main predictors of burnout. Literature studies suggest that magnitude of job demands and burnout is inconsistent. Therefore, there is a possibility of a moderating variable that affects it. The aim of this study is to find out: (a) job demands affect burnout among external auditors; and (b) job resources act as moderating variable in the association between job demands and burnout among external auditors. This research adopted a quantitative and non-experimental study which involved 170 external auditors. The regression analysis suggests that job demands significantly affects burnout. However, job resources fails to be the moderator. This study has implications for both, theoretically and practically.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Kevin Danudoro
AU  - Zamralita Zamralita
AU  - Daniel Lie
PY  - 2021
DA  - 2021/08/08
TI  - The Effect of Job Demands on Burnout with Job Resources as A Moderator Among External Auditors
BT  - Proceedings of the International Conference on Economics, Business, Social, and Humanities (ICEBSH 2021)
PB  - Atlantis Press
SP  - 1138
EP  - 1143
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210805.179
DO  - 10.2991/assehr.k.210805.179
ID  - Danudoro2021
ER  -