Revisiting Local Government Auditors’ Burnout upon its Stress Dimensions

Erwin Saraswati; Rinto Ariwibowo

doi:10.26668/businessreview/2023.v8i11.3820

Authors

Erwin Saraswati https://orcid.org/0000-0002-8799-8605
Rinto Ariwibowo https://orcid.org/0000-0002-9398-869X

DOI:

https://doi.org/10.26668/businessreview/2023.v8i11.3820

Keywords:

Auditor stress, Job burnout, Role overload, Role stress, The Role Conflict

Abstract

Purpose: This study aims to ‎determine the effect of three-dimensional stress, known as the roles of stress, to predict ‎the likelihood of occupational stress and burnout complication among local government ‎auditors.

Theoretical framework: This study utilized the Conservation of Resource Theory as a theoretical lens to ‎determine the effect of three-dimensional stress, known as the roles of stress, to predict ‎the likelihood of occupational stress and burnout complication among local government ‎auditors.

Design/Methodology/Approach: Quantitative non-linear modelling involved three hundred and twenty-six ‎questionnaires from being sent to the regional inspectorate in the Bali area between June - July 2022.

Findings: The study successfully proved the significant effect of role ambiguity and role ‎overload as influential factor of auditors’ stress. The study also proves the empirical ‎relationship between auditor stress and burnout. Further, this research concludes that various ‎mediation effects of stress exist between dimensional stress and burnout among auditors.

Research, Practical & Social implications: This ‎study is expected to give strategic recommendations for the respectful government agencies ‎to develop better stress-handling techniques.

Originality/Value: The influential factor of the role of ambiguity which is significantly elevated job burnout, might become a novelty for this research’s finding, the complication of ambiguity in the context of forming the passive level of stress known as burnout stipulates the profound problems of ambiguity in the auditor context.

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