THE EFFECT OF WORK-FAMILY CONFLICT ON AUDITOR PERFORMANCE WITH EMOTIONAL EXHAUSTION AND JOB SATISFACTION AS MEDIATING VARIABLES IN AUDITORS WHO WORK IN PUBLIC ACCOUNTING FIRMS (KAP) IN JAKARTA

Abstract

A key element in maintaining public integrity and trust in the audit profession, auditor performance, to some extent, is frequently affected by work-family conflict. As such this study aims to examine the effect of work-family conflict on auditor performance, with emotional exhaustion and job satisfaction as mediating variables, involving 100 auditors of Public Accounting Firms (KAP) in Jakarta. Data are collected through self-report questionnaires measuring work-family conflict, emotional exhaustion, job satisfaction, and auditor performance, analyzed by Structural Equation Modeling (SEM). The findings exhibit that work-family conflict has a negative effect on auditor performance. Emotional exhaustion and job satisfaction do not mediate the effect of work-family conflict on auditor performance. This study highlights the importance of managing work-family conflict to improve auditor performance, thus, Public Accounting Firms (KAP) need to pay attention to relevant factors and develop effective interventions to support the auditors' well-being and productivity.