The Influence of Work Family Conflict and Family Work Conflict on the Performance of Female Auditors Through Job Stress as an Intervening Variable at the Surabaya Public Accounting Firm

Title: The Influence of Work Family Conflict and Family Work Conflict on the Performance of Female Auditors Through Job Stress as an Intervening Variable at the Surabaya Public Accounting Firm

Author: Pipin Lestari 

Item Type : Thesis (Thesis)

Affiliations: Master of Management Science Study Program, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

This research aims to determine the effect of work family conflict and family work conflict on the performance of female auditors through work stress as an intervening variable in the Surabaya public accounting firm. The increasing need for audit quality at the individual and company level has caused the auditor profession in Surabaya in particular to experience rapid development. In order to fulfill these needs and responsibilities, auditors are required to have good performance in order to increase client satisfaction, credibility and existence. This research was conducted at the Public Accounting Firm in Surabaya. The number of samples determined was 72 respondents using accidental sampling technique. As independent variables, namely work family conflict and family work conflict. The intervening variable in this research is work stress, while the dependent variable is auditor performance. Data processing in this research uses Partial Least Square (PLS). The analysis stages used include three tests, namely validity indicators, construct reliability and Average Variance Extracted (AVE) values. In this research it can be seen that the work family conflict variable has a significant negative effect on auditor performance (H1). The family work conflict variable has a significant positive effect on auditor performance (H2). Meanwhile, in (H3), the results obtained show that work family conflict does not have a significant effect on auditor performance through work stress, or in other words, work stress is not proven to be an intervening variable between work family conflict and auditor performance. In (H4), the results obtained show that family work conflict has a significant effect on auditor performance through work stress, or in other words, work stress is proven to be an intervening variable between family work conflict and auditor performance.

Keywords: Work Family Conflict, Work Family Conflict, Job Stress, Job Performance Auditors

Sources: http://repository.unair.ac.id/33978/