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The Effect Of Type A Personality On Auditor Burnout: Evidence From Indonesia

Author

Listed:
  • Intiyas Utami
  • Ertambang Nahartyo

Abstract

This study examines the moderating effect of type A personality on the influence of role stressors (role conflict, role overload, and role ambiguity) on burnout. Most burnout research has focused on various environmental factors, while individual differences also play an important role in the development of burnout (Maslach et al., 2001). Participants of this study are 58 auditors (junior, senior and manager) who work at public accounting firms in Yogyakarta, Semarang, Jakarta and Palembang. The regression analysis shows that type A personality intensifies the influence of role conflict and role overload on burnout. However, the research does not find the evidence the effect of role ambiguity on burnout. The paper concludes with a discussion of the implications of these results.

Suggested Citation

  • Intiyas Utami & Ertambang Nahartyo, 2013. "The Effect Of Type A Personality On Auditor Burnout: Evidence From Indonesia," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 89-102.
    • Handle: RePEc:ibf:acttax:v:5:y:2013:i:2:p:89-102
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    Citations

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    Cited by:

    1. Razana Juhaida Johari & Nordayana Sri Ridzoan & Arumega Zarefar, 2019. "The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors¡¯ Job Performance," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(3), pages 88-106, May.
    2. Iswari Tabita Indah, 2020. "Effects of Organizational–Professional Conflict and Auditor Burnout on Dysfunctional Audit Behaviour," HOLISTICA – Journal of Business and Public Administration, Sciendo, vol. 11(3), pages 102-119, December.

    More about this item

    Keywords

    Burnout; Type A Personality; Role Conflict; Role Overload; Role Ambiguity;
    All these keywords.

    JEL classification:

    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General

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