The Effect of Job Demands on Burnout with Job Resources as A Moderator Among External Auditors
- 10.2991/assehr.k.210805.179How to use a DOI?
- Burnout, job demands, job resources, moderator and external auditors
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.
- © 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/).
Cite this article
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 -