ENHANCING YOUNG AUDITOR PERFORMANCE THROUGH FLEXIBILITY AND WORKLIFE BALANCE

Izazi Karamina Tharifah, Donny Maha Putra

Abstract


Abstrak – Optimalisasi Kinerja Auditor Muda melalui Fleksibilitas Kerja dan Keseimbangan Hidup

Tujuan Utama – Penelitian ini menelaah pengaruh fleksibilitas kerja terhadap kinerja auditor yang dimediasi oleh keseimbangan dan kepuasan kerja.

Metode – Metode yang digunakan adalah structural equation modeling. Responden penelitian ini adalah 140 auditor muda di 43 perusahaan akuntan publik di Indonesia.

Temuan Utama – Ketika auditor muda diberikan fleksibilitas kerja, maka semakin baik kinerja mereka, dan semakin puas dalam bekerja. Keseimbangan kehidupan kerja penting untuk dijaga karena merupakan elemen penting dalam meningkatkan kinerja auditor muda melalui mediasi kepuasan kerja mereka. Ketika perusahaan menawarkan kondisi kerja yang fleksibel, auditor cenderung memberikan kinerja yang lebih baik sebagai imbalan atas kepercayaan dan dukungan yang mereka terima.

Implikasi Teori dan Kebijakan – Penelitian ini melegitimasi teori pertukaran sosial. Selain itu, penelitian ini merekomendasikan perusahaan audit dan industri akuntansi harus memberikan arti penting untuk mengembangkan kebijakan kerja yang fleksibel.

Kebaruan Penelitian – Penelitian ini menggunakan teori pertukaran sosial untuk menjelaskan bagaimana perubahan nilai dan ekspektasi di antara para auditor muda mempengaruhi dinamika kinerja mereka.

 

Abstract - Enhancing Young Auditor Performance through Flexibility and Worklife Balance

Main Purpose - This study examines the effect of work flexibility on auditor performance mediated by life balance and job satisfaction.

Method - The method used is structural equation modelling. The respondents were 140 young auditors in 43 public accounting firms in Indonesia.

Main Findings - When young auditors are given work flexibility, their performance is better, and they are more satisfied at work. Worklife balance is important to maintain as it is an important element in improving young auditors' performance through mediating their job satisfaction. When companies offer flexible working conditions, auditors tend to deliver better performance in return for the trust and support they receive.

Theory and Practical Implications - This study legitimises social exchange theory. In addition, this study recommends that audit firms and the accounting industry should give importance to developing flexible work policies.

Novelty - This study uses social exchange theory to explain how changing values and expectations among young auditors affect their performance dynamics.


Keywords


auditors; flexible working; job satisfaction; worklife balance

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2024.15.1.12

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