Hasahatan, Alex Fernando (2026) Pengaruh Role Conflict Terhadap Job Performance Auditor Big Four di Jakarta: Mediasi Job Satisfaction dan Moderasi Supervisory Support. Tesis (S2) - thesis, Universitas Bakrie.
![[thumbnail of Bab I-III]](https://repository.bakrie.ac.id/style/images/fileicons/text.png) |
Text (Bab I-III)
01.Bab I-III.pdf - Accepted Version Download (451kB) |
|
Text (Cover)
00.Cover.pdf - Accepted Version Restricted to Registered users only Download (447kB) |
|
Text (Bab IV Analisa Data dan Pembahasan)
02.Bab IV.pdf - Accepted Version Restricted to Registered users only Download (510kB) |
|
Text (Bab V Kesimpulan dan Saran)
03. Bab V.pdf - Accepted Version Restricted to Registered users only Download (126kB) |
|
Text (Halaman Daftar Pustaka)
04.Bab Daftar Pustaka.pdf - Accepted Version Download (174kB) |
|
Text (Semua Lampiran)
05.Lampiran.pdf - Accepted Version Restricted to Registered users only Download (530kB) |
Abstract
This study aims to examine the effect of role conflict on the job performance of auditors working at Big Four public accounting firms in Jakarta by considering the mediating role of job satisfaction and the moderating role of supervisory support. The study is motivated by the high work pressure experienced by Big Four auditors, particularly in balancing work and family responsibilities, which may affect both job satisfaction and job performance. This study employed a quantitative approach using a survey method. Data were collected from 173 auditors working at Big Four public accounting firms in Jakarta through a purposive sampling technique. A structured questionnaire using a five-point Likert scale was administered to collect the data. Data analysis was conducted using Structural Equation Modelling–Partial Least Squares (SEM-PLS) with Smart-PLS 4 software. Role conflict was modelled as a Higher-Order Construct (HOC) consisting of two lower-order constructs, namely Work-Family Conflict (WFC) and Family-Work Conflict (FWC), using the Disjoint Two-Stage Approach. The results indicate that role conflict has no significant direct effect on auditors' job performance. However, role conflict has a significant negative effect on job satisfaction, while job satisfaction has a significant positive effect on job performance. Furthermore, job satisfaction significantly mediates the relationship between role conflict and job performance, whereas supervisory support significantly moderates that relationship. This study contributes to the behavioural accounting literature by demonstrating that the influence of role conflict on auditors' job performance operates primarily through psychological mechanisms, namely job satisfaction, rather than through a direct effect. The findings also provide practical implications for public accounting firms to improve auditors' job satisfaction by effectively managing role conflict, promoting work-life balance, and implementing human resource policies that support auditor well-being. Keywords: Work-Family Conflict, Family-Work Conflict, Job Satisfaction, Supervisory Support, Job Performance.
| Item Type: | Thesis (Tesis (S2) - ) |
|---|---|
| Uncontrolled Keywords: | Work-Family Conflict, Family-Work Conflict, Job Satisfaction, Supervisory Support, Job Performance |
| Subjects: | Management > Manajemen Sumber Daya Manusia (Human Resource Management) Management > Organizational Behavior Thesis > Thesis (S2) |
| Divisions: | Fakultas Ekonomi dan Ilmu Sosial > Program Studi Magister Management |
| Depositing User: | Alex Fernando Hasahatan |
| Date Deposited: | 07 Sep 2026 03:51 |
| Last Modified: | 07 Sep 2026 03:51 |
| URI: | https://repository.bakrie.ac.id/id/eprint/14268 |
Actions (login required)
 |
View Item |