地方政府内部审计的角色压力、监督支持与倦怠

Agil Novriansa, Aryanto Aryanto, Burhanuddin Burhanuddin, Mega Aulia Putri, R. Setiawan
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引用次数: 0

摘要

本研究旨在实证检验地方政府内部审计师的角色压力、主管支持与倦怠之间的关系。抽样采用有目的的抽样方法,标准为至少有一年审计经验的地方政府内部审计员。对南苏门答腊省摄政区/市政府监察局审计员的在线调查结果显示,多达155名受访者作为样本参与了这项研究。使用SEM-PLS的数据分析结果表明,角色冲突与情绪衰竭和个人成就感下降无关,但与人格解体呈正相关。角色模糊与情绪衰竭和个人成就降低呈正相关,但角色模糊与人格解体负相关。角色过载与情绪衰竭和人格解体呈正相关,但与个人成就感下降负相关。主管支持与所有倦怠维度呈负相关。
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Role Stress, Supervisor Support and Burnout in Local Government Internal Auditors
This study aims to empirically examine the relationship between role stress and supervisor support with burnout on local government internal auditors. Sampling was carried out by purposive sampling method with criteria in the form of local government internal auditors who had at least one year of audit experience. The results of an online survey on the auditors of the Regency/City Government Inspectorate in Southern Sumatera Province were obtained as many as 155 respondents who participated as samples of this study. The results of data analysis using SEM-PLS show that role conflict is not associated with emotional exhaustion and reduced personal accomplishment, but is positively associated with depersonalization. Role ambiguity is positively associated with emotional exhaustion and reduced personal accomplishments, but role ambiguity is negatively associated with depersonalization. Role overload is positively associated with emotional exhaustion and depersonalization but negatively associated with reduced personal accomplishment. Supervisor support is negatively associated with all burnout dimensions.
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