THE EFFECT OF TYPE A PERSONALITY ON AUDITOR BURNOUT: EVIDENCE FROM INDONESIA

Intiyas Utami and Ertambang Nahartyo

Accounting & Taxation, 2013, vol. 5, issue 2, 89-102

Abstract: This study examines the moderating effect of type A personality on the influence of role stressors (role conflict, role overload, and role ambiguity) on burnout. Most burnout research has focused on various environmental factors, while individual differences also play an important role in the development of burnout (Maslach et al., 2001). Participants of this study are 58 auditors (junior, senior and manager) who work at public accounting firms in Yogyakarta, Semarang, Jakarta and Palembang. The regression analysis shows that type A personality intensifies the influence of role conflict and role overload on burnout. However, the research does not find the evidence the effect of role ambiguity on burnout. The paper concludes with a discussion of the implications of these results.

Keywords: Burnout; Type A Personality; Role Conflict; Role Overload; Role Ambiguity (search for similar items in EconPapers)
JEL-codes: M20 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (2)

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