ANTESEDEN BURNOUT: PENGARUHNYA TERHADAP KINERJA AUDITOR INTERN PEMERINTAH (STUDI PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN)

ANDANA, ROZANO FIKRI (2023) ANTESEDEN BURNOUT: PENGARUHNYA TERHADAP KINERJA AUDITOR INTERN PEMERINTAH (STUDI PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN). Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Istilah burnout sering disebut dalam pemberitaan dan pembicaraan di media sosial. Pemberitaan dan pembicaraan di media sosial itu menyebutkan bahwa ada banyak orang pernah mengalami burnout. Istilah burnout banyak digunakan untuk menggambarkan kondisi saat seseorang merasa stres dan kelelahan. Kondisi burnout dapat dipicu oleh berbagai sebab dimana salah satu penyebabnya adalah karena pekerjaan. Profesi auditor adalah salah satu profesi dengan tingkat stres tinggi. Oleh sebab itu, auditor juga termasuk profesi yang memiliki risiko untuk terkena burnout. Hasil penelitian ini menghasilkan kesimpulan bahwa burnout auditor disebabkan oleh beberapa faktor yaitu konflik peran, ketidakjelasan peran dan kelebihan peran. Selain itu, burnout yang terjadi pada auditor intern dapat mengurangi kinerja yang dihasilkan dari auditor intern. Untuk mencegah terjadinya burnout, self efficacy adalah salah satu faktor yang dapat mengurangi burnout yang dialami oleh auditor intern. Selain itu, self efficacy yang dimiliki dari auditor intern juga secara langsung dapat meningkatkan kinerja dari auditor intern. Kata Kunci: Burnout, Role Stressors, Kinerja The term burnout is often mentioned in news and discussions on social media. Reports and conversations on social media say that many people have experienced burnout. The term burnout is widely used to describe a condition when a person feels stressed and exhausted. Burnout conditions can be triggered by various reasons, one of which is work. The auditor profession is a profession with a high level of stress. Therefore, auditors are also a profession that has a risk of burnout. The results of this research concluded that auditor burnout was caused by several factors, namely role conflict, role ambiguity and role overload. Apart from that, burnout that occurs in internal auditors can reduce the performance produced by internal auditors. To prevent burnout, self-efficacy is one factor that can reduce burnout experienced by internal auditors. Apart from that, the self-efficacy of internal auditors can also directly improve the performance of internal auditors. Keywords: Burnout, Role Stressors, Work Performance.

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