Article Sidebar

Download
Download Article

Main Article Content

Abstract

Audit quality plays a critical role in maintaining the credibility of financial statements; however, excessive work pressure may trigger auditor burnout and potentially reduce audit performance quality. This issue is important to examine because burnout affects not only individual auditors but also organisational sustainability and public trust. This study aims to analyse the influence of three burnout dimensions, namely emotional exhaustion, depersonalisation, and reduced personal accomplishment, on job satisfaction, job performance, and turnover intention among auditors. This study adopts a quantitative explanatory design using a cross-sectional survey approach. The research population consists of auditors working in government agencies, state-owned enterprises, and public accounting firms in Jayapura, Papua. A purposive sampling technique was employed, resulting in 100 auditors who met the criterion of having at least one year of audit experience. Data were collected using a structured questionnaire with a four-point Likert scale and analysed using canonical correlation analysis to examine the simultaneous relationship between burnout dimensions and work outcomes. The results indicate that emotional exhaustion does not have a significant relationship with job satisfaction, job performance, or turnover intention. In contrast, depersonalisation shows a significant relationship with job performance and turnover intention, while reduced personal accomplishment is significantly related to job performance but not to job satisfaction or turnover intention. Overall, depersonalisation emerges as the most influential burnout dimension affecting auditors’ work outcomes. The findings highlight the importance of organisational policies aimed at reducing depersonalisation through social support mechanisms, fostering a collaborative work environment, and strengthening recognition systems and competency development programmes to enhance auditors’ sense of personal accomplishment and performance.

Keywords

Depersonalisation Auditor Burnout Reduced Personal Accomplishment Job Performance Turnover Intention

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite
Ratnasari, P., Tandililing, E. M., & Muslimin, U. R. (2026). Exploring the Impact of Auditor Burnout on Job Performance: The Roles of Depersonalisation and Reduced Personal Accomplishment in Jayapura, Papua. Golden Ratio of Auditing Research, 6(2), 710–723. https://doi.org/10.52970/grar.v6i2.2047
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Adhisti, M. I. P. D., Setyohadi, J. S., & Adithya, J. S. P. (2021). The effect of supervisory actions on auditor turnover intention with burnout and job satisfaction as mediating variables. Yudisthira Journal: Indonesian Journal of Finance and Strategy Inside, 1(3), 160-181.
  2. Andriani, M., & Widiawati, K. (2017). Application of employee motivation according to Frederick Herzberg's two-factor theory at PT Aristika Kreasi Mandiri. Journal of Office Administration, 5(1), 83-98.
  3. Angellika, K., Mendra, I. W., & Harwathy, T. I. S. (2022). The influence of compensation, leadership style, and work stress on turnover intention at Grand Inna Bali Beach. EMAS Journal, 3(10), 47-56.
  4. Anisa, A. S., Santoso, R. A., & Fitriana, F. (2026). Bibliometric analysis of auditor switching development with VOSviewer. Golden Ratio of Auditing Research, 6(1), Article 1462. https://doi.org/10.52970/grar.v6i1.1462
  5. Candra, P. D. K., & Riana, I. G. (2017). The role of organisational commitment in mediating the effect of job satisfaction on turnover intention. E-Journal of Management, Udayana University, 6(10), 5287-5318.
  6. Chaterine, R. N. (2019, 18 December). Attorney General's Office estimates state losses of Rp 13.7 trillion due to corruption at PT Jiwasraya. detikNews.
  7. Christianty, T. O. V. (2016). Burnout reviewed from employee engagement among employees of BPR Restu Group [Unpublished thesis].
  8. Coutu, W. (1951). Role-playing vs. role-taking: An appeal for clarification. American Sociological Review, 16(2), 180-187.
  9. Daulay, R. U. (2020). The influence of auditor integrity, auditor independence, and leadership style on auditor performance (Case study at public accounting firms in Medan) [Thesis, State Islamic University of North Sumatra].
  10. Diana, A. M. (2020). The relationship between job demands and employee performance through burnout. BIMA: Journal of Business and Innovation Management, 3(1), 17-33. https://doi.org/10.33752/bima.v3i1.5468
  11. Erogluer, K., Rehman, W. U., Bekmezci, M., Ozen, A., & Khurshid, M. (2024). Organisational support and job satisfaction: The mediating role of psychological capital. Middle East Journal of Management, 11(4), 399-416.
  12. Fitriany, Lindawati, Sylvia, V. N. P. S., Arywarti, M., & Viska, A. (2010). Analysis of factors affecting auditor job satisfaction and its relationship with performance and auditors' desire to change jobs (comparison between large, medium, and small public accounting firms). Indonesian Journal of Accounting and Finance, 8(2), 1-47.
  13. Ghozali, I. (2018). Application of multivariate analysis with IBM SPSS 25 programme (9th Edition). Diponegoro University Press.
  14. Herda, D. N., & Lavelle, J. J. (2012). The auditor-audit firm relationship and its effect on burnout and turnover intention. Accounting Horizons, 26(4), 707-723. https://doi.org/10.2308/acch-50181
  15. Herzberg, F. (1966). Work and the nature of man. World Publishing Company.
  16. Herzberg, F., Mausner, B., & Snyderman, B. B. (1959). The motivation to work (2nd ed.). John Wiley & Sons.
  17. Independent Investigation Committee for Toshiba Corporation. (2015). Investigation report. Toshiba Corporation.
  18. Indriyanto, D., & Grace, T. S. (2019). The effect of workload and work environment on employee performance through burnout as an intervening variable (a case study of KCP Bank Jateng employees in Pemalang Regency). Scientific Journal of Economics and Business, 8(1).
  19. Janssen, O., Lam, C. K., & Huang, X. (2010). Emotional exhaustion and job performance: The moderating roles of distributive justice and positive affect. Journal of Organisational Behaviour, 31(6), 787-809.
  20. Jarot, A., Suhendar, S., & Nuraziza, S. (2026). Effect of financial distress, auditor quality, and tenure on going concern audit opinion with opinion shopping as a moderating factor. Golden Ratio of Auditing Research, 6(1), Article 1449. https://doi.org/10.52970/grar.v6i1.1449
  21. Johari, R. J., Ridzoan, N. S., & Zarefar, A. (2019). The influence of work overload, time pressure and social influence pressure on auditors' job performance. International Journal of Financial Research, 10(3), 88-106.
  22. Joyce, A., Tawiah, V., McGroary, C., & Osei-Tutu, F. (2025). Burnout in audit professionals: A job demand-resource perspective in the COVID-19 era. Journal of Accounting & Organisational Change, 21(5), 777-804. https://doi.org/10.1108/JAOC-09-2023-0158
  23. Kurniawan, E. (2023). The influence of auditor independence on audit quality: A qualitative research. Golden Ratio of Auditing Research, 3(1), Article 376. https://doi.org/10.52970/grar.v3i1.376
  24. Lizano, E. L., & Barak, M. M. (2015). Job burnout and affective wellbeing: A longitudinal study of burnout and job satisfaction among public child welfare workers. Children and Youth Services Review, 55, 18-28.
  25. Mansor, N. A., Othman, R., Omar, N., Isa, N. S. M., & Rahman, L. A. (2018). The effects of job satisfaction, burnout and organisational culture on auditor's turnover intention. Insight Journal, 2.
  26. Maslach, C., & Jackson, S. E. (1981). The measurement of experienced burnout. Journal of Occupational Behaviour, 2(2), 99-113.
  27. Maslach, C., & Leiter, M. P. (1997). The truth about burnout: How organisations cause personal stress and what to do about it. Jossey-Bass.
  28. Noviana, M. A. P., & Rahmawati. (2018). The influence of independence, role stress, and burnout on the effectiveness of internal auditors (a case study at the Central Java Provincial Financial and Development Supervisory Agency (BPKP) office). Journal of Treasury, State Finance and Public Policy, 3(2), 155-168.
  29. Nwafor, C. E., Euckie, U. I., & Harry, O.-N. (2015). Does nurses' self-concept mediate the relationship between job satisfaction and burnout among Nigerian nurses? International Journal of African Nursing Sciences, 3, 71-75.
  30. Olusegun, A. (2013). Influence of job satisfaction on turnover intentions of library personnel in selected universities in South West Nigeria. Library Philosophy and Practice, 914.
  31. Pasaribu, D. F. (2024). The effect of job satisfaction on employee performance of PT Saraswanti Anugerah Makmur Medan Branch. Maker: Journal of Management, 10(2), 275-284.
  32. Pranowo, R. S. (2016). The influence of job satisfaction, work environment, and compensation on employee turnover intentions with length of service as a moderating variable (case study at CV Sukses Sejati Computama) [Thesis, Yogyakarta State University].
  33. Priasti, F. A. (2025). The influence of burnout and work environment on job satisfaction among technical and processing employees at PTPN IV Medan. Wahana Pendidikan Scientific Journal, 11(4.C), 45-54.
  34. Putra, R. M., & Laksito, H. (2012). Analysis of factors influencing job satisfaction among auditors working at public accounting firms in Jakarta. Diponegoro Journal of Accounting, 1(1), 1-13.
  35. Putri, D. P. (2019). The effect of work stress on burnout among nurses in the inpatient ward at Madiun City Hospital [Thesis, STIKES Bhakti Husada Mulia Madiun].
  36. Putri, N. E. (2023). The effect of emotional demand, emotional exhaustion, and abusive supervision on turnover intention. Widya Manajemen, 5(1), 43-55. https://doi.org/10.32795/widyamanajemen.v5i1.3529
  37. Rahayu, S. B., & Jatmiko. (2025). The influence of work-life balance and job burnout on employee performance moderated by employee engagement among female laboratory analysts in Jabodetabek. GEMILANG: Journal of Management and Accounting, 5(3), 215-240.
  38. Ramadhanty, R. W. (2013). The influence of experience, autonomy, professionalism, and role ambiguity on auditor performance (an empirical study at public accounting firms in the Special Region of Yogyakarta) [Thesis, Yogyakarta State University].
  39. Rashad, D. M., & Rosari, R. (2020). Does job burnout mediate the influence of role overload and work-family conflict on turnover intention? Jurnal Siasat Bisnis, 24(1), 18-33. https://doi.org/10.20885/jsb.vol24.iss1.art2
  40. Saeed, I., Waseem, M., Sikander, S., & Rizwan, M. (2014). The relationship of turnover intention with job satisfaction, job performance, leader member exchange, emotional intelligence and organisational commitment. International Journal of Learning & Development, 4(2), 242-256. https://doi.org/10.5296/ijld.v4i2.6100
  41. Sani, I. A. (2017). The effect of perceived fairness on burnout, turnover intention, and job satisfaction among auditors (a study of auditors at the Indonesian Audit Board). Indonesian Accounting and Finance Journal, 2(1), 1-19.
  42. Santoso, A. L., Sitompul, S. A., & Budiatmanto, A. (2018). Burnout, organisational commitment and turnover intention. Journal of Business & Retail Management Research, 13(1), 62–69. https://doi.org/10.24052/jbrmr/v13is01/art-06
  43. Sinaga, E., & Nugroho, G. I. (2017). Does organisational-professional conflict affect turnover intention: Examining the mediating roles of job performance and job burnout. Journal of Accounting and Finance (JAAF), 1(2), 109-127. https://doi.org/10.33021/jaaf.v1i2.362
  44. Sugiyono. (2018). Quantitative, qualitative, and R&D research methods. Alfabeta.
  45. Sumja, J. P., & Astuti, S. D. (2021). Reducing work fatigue will increase job satisfaction among auditors at the Supreme Audit Agency (BPK). Scientific Journal of Management, Business, and Entrepreneurship, 1(1), 1-8.
  46. Wahyudi, E. (2013). The influence of locus of control, performance, organisational commitment, and turnover intention on behavioural deviations in auditing (an empirical study at public accounting firms in South Jakarta) [Thesis, Syarif Hidayatullah State Islamic University].
  47. Wardhani, R. F. (2018). The influence of work motivation and social support on turnover intention through the mediation of reduced sense of personal accomplishment among millennial auditors at the Central BPKP [Thesis, Airlangga University].
  48. Wulandari, P. P., Sudarma, M., Prihatiningtias, Y. W., & Baridwan, Z. (2024). Internal audit quality in the stress paradigm and social exchange relationships. Cogent Social Sciences, 10(1), 2299137. https://doi.org/10.1080/23311886.2023.2299137