Analisis Time Pressure, Work Family Conflict, Role Ambiguity pada Work Stress Sebagai Mediasi Terhadap Intention  To Leave dan Reduce Audit Quality Pada  Auditor Internal PT. Pegadaian

Agung Gede Mahayanna; Hananiel M. Gunawan

Authors

Agung Gede Mahayanna Universitas Pelita Harapan
Hananiel M. Gunawan Universitas Pelita Harapan

Keywords:

Tekanan Waktu, Konflik Pekerjaan dan Keluarga, Ambiguitas Peran, Stres Pekerjaan, Niat untuk Berhenti

Abstract

Peran audit internal sangat krusial dalam menjaga kualitas tata kelola perusahaan yang efektif, terutama di lingkungan Badan Usaha Milik Negara (BUMN). Namun demikian, kualitas audit dapat terancam oleh tekanan pekerjaan yang tinggi, konflik peran, serta ketidakjelasan peran auditor internal. Penelitian ini bertujuan untuk menganalisis pengaruh time pressure, work family conflict, dan role ambiguity terhadap intention to leave dan reduce audit quality, dengan work-stress sebagai variabel mediasi pada auditor internal PT Pegadaian. Menggunakan pendekatan kuantitatif kausal dan metode survei terhadap 125 auditor internal PT Pegadaian di seluruh Indonesia, data dianalisis dengan SPSS versi 22. Hasil penelitian menunjukkan bahwa time pressure, work family conflict, dan role ambiguity berpengaruh signifikan terhadap work stress. Namun, hanya role ambiguity yang pengaruhnya terhadap intention to leave dan reduce audit quality dimediasi secara signifikan oleh work stress. Selain itu, intention to leave terbukti berpengaruh signifikan terhadap penurunan kualitas audit. Temuan ini menekankan pentingnya perhatian manajemen terhadap faktor psikososial auditor demi menjaga kualitas audit internal secara berkelanjutan.

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