Moderating emotional intelligence and religiusity on the effect of burnout on turnover intentions of tax consultant employees in Bali

Luh Citra Wirya Astuti; A A N B Dwirandra; Ida Bagus Putra Astika; I Gde Ary Wirajaya

doi:10.21744/lingcure.v6nS1.2089

Authors

Luh Citra Wirya Astuti
tita_gek83@yahoo.co.id
Faculty of Economics and Business, Udayana University, Bali, Indonesia
A A N B Dwirandra Faculty of Economics and Business, Udayana University, Bali, Indonesia
Ida Bagus Putra Astika Faculty of Economics and Business, Udayana University, Bali, Indonesia
I Gde Ary Wirajaya Faculty of Economics and Business, Udayana University, Bali, Indonesia

Keywords:

burnout, emotional intelligence, religiosity, tax consultant, turnover intention

Abstract

The purpose of this study was to analyze the effect of burnout on the turnover intentions of tax consultant employees in Bali with emotional intelligence and religiosity as moderating variables. The location of the research was carried out at the Tax Consultant Office in the Bali Region as a representation of the Tax Consultant Office in Indonesia, which was registered with the Indonesian Tax Consultant Association (IKPI) in 2021 which was obtained through the website www.ikpi.or.id. The population in this study are all employees who work at the Tax Consultant Office registered at IKPI Bali Branch. The data analysis technique used the MRA test. The results of the study indicate that burnout has a positive and significant effect on turnover intention or in other words, increased burnout will increase turnover intention. The higher emotional intelligence is not able to reduce the high turnover intention due to the increased burnout of tax consultant employees. The interaction between burnout and emotional intelligence has a negative and significant effect on turnover intention or in other words, high emotional intelligence will reduce turnover intention due to increased burnout.

Downloads

Download data is not yet available.

References

Adigamova, F. F., & Tufetulov, A. M. (2014). Training of tax consultants: Experience and prospects. Procedia-Social and Behavioral Sciences, 152, 1133-1136. https://doi.org/10.1016/j.sbspro.2014.09.288

Agustini, S., & Herawati, N. T. (2013). Pengaruh kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual terhadap sikap Etis mahasiswa S1 Akuntansi Universitas Pendidikan Ganesha Singaraja. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 1(1).

Andini, R. (2010). Analisis pengaruh kepuasan gaji, kepuasan kerja, komitmen organisasional terhadap turnover intention. Dinamika Sains, 8(16).

Anggraita, T., & Prihartanti, N. (2017). Hubungan Antara Burnout Dan Kepuasan Kerja Dengan Intensi Turnover Pada Karyawan PT. Hanil Indonesia (Doctoral dissertation, Universitas Muhammadiyah Surakarta).

Ardiyanti, I. (2019). Pengaruh Kelelahan Kerja dan Kepuasan Kerja Terhadap Turnover Intention. Jurnal Inspirasi Bisnis dan Manajemen, 3(1), 11-20.

Aziza, N., & Rissyo Melandy, R. M. (2006). Pengaruh Kecerdasan Emosional Terhadap Tingkat Pemahaman Akuntansi, Kepercayaan Diri Sebagai Variabel Pemoderasi. Simposium Nasional Akuntansi 9 Padang, 1-49.

Blanthorne, C., Burton, H., & Fisher, D. (2005). The Aggressiveness of Tax Professional Reporting: Examining the Influence of Moral Development. Available at SSRN 649922.

Choi, H. M., Mohammad, A. A., & Kim, W. G. (2019). Understanding hotel frontline employees’ emotional intelligence, emotional labor, job stress, coping strategies and burnout. International Journal of Hospitality Management, 82, 199-208. https://doi.org/10.1016/j.ijhm.2019.05.002

Choiriah, A. (2013). Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Kecerdasan Spiritual Dan Etika Profesi Terhadap Kinerja Auditor Dalam Kantor Akuntan Publik. Jurnal Akuntansi, 1(1).

Chrismastuti, A. A., & Purnamasari, V. (2004). Hubungan Sifat Machiavellian, Pembelajaran Etika dalam Mata Kuliah Etika, dan Sikap Etis Akuntan: Suatu Analisis Perilaku Etis Akuntan dan Mahasiswa Akuntansi di Semarang. Proceeding Simposium Nasional Akuntansi VII, Denpasar, 2-3.

Coetzee, M., & Harry, N. (2014). Emotional intelligence as a predictor of employees' career adaptability. Journal of Vocational Behavior, 84(1), 90-97. https://doi.org/10.1016/j.jvb.2013.09.001

Darmayasa, I. N., & Aneswari, Y. R. (2015). The ethical practice of tax consultant based on local culture. Procedia-Social and Behavioral Sciences, 211, 142-148. https://doi.org/10.1016/j.sbspro.2015.11.021

Dwijayanti, A. P. (2009). Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Kecerdasan Spiritual Dan Kecerdasan Sosial Terhadap Pemahaman Akuntansi. Skripsi Universitas Pembangunan Nasional “Veteran”. Jakarta.

Ekel, N. M., Sendow, G. M., & Trang, I. (2019). Pengaruh Burnout, Employee Engagement Dan Kompensasi Terhadap Turnover Intention Karyawan Pada Tasik Ria Resort. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 7(4).

Elçi, M., ?ener, ?., Aksoy, S., & Alpkan, L. (2012). The impact of ethical leadership and leadership effectiveness on employees’ turnover intention: The mediating role of work related stress. Procedia-Social and Behavioral Sciences, 58, 289-297. https://doi.org/10.1016/j.sbspro.2012.09.1003

Govindarajan, V. (1986). Impact of participation in the budgetary process on managerial attitudes and performance: Universalistic and contingency perspectives. Decision sciences, 17(4), 496-516.

Han, S. J., Bonn, M. A., & Cho, M. (2016). The relationship between customer incivility, restaurant frontline service employee burnout and turnover intention. International Journal of Hospitality Management, 52, 97-106. https://doi.org/10.1016/j.ijhm.2015.10.002

Hood, R. W., Hill, P. C., & Spilka, B. (2009). The psychology of religion: An empirical approach. New York. NY: Guilford.

Ibrahim, I. D. K. (2019). Pengaruh Job Insecurity Dan Burnout Terhadap Turnover Intentions (Studi Pada Karyawan Daily Worker dan Outsourcing Hotel Bintang 4 (Empat) Di Kota Mataram). Target: Jurnal Manajemen Bisnis, 1(2), 67-78.

Ismiradewi, I. (2020, January). Hubungan religiusitas dengan kecerdasan emosi remaja di panti asuhan. In Prosiding Seminar Nasional Magister Psikologi Universitas Ahmad Dahlan (pp. 82-88).

Jones, G. E., & Kavanagh, M. J. (1996). An experimental examination of the effects of individual and situational factors on unethical behavioral intentions in the workplace. Journal of Business Ethics, 15(5), 511-523.

Kadous, K., & Magro, A. M. (2001). The effects of exposure to practice risk on tax professionals' judgements and recommendations. Contemporary Accounting Research, 18(3), 451-475.

Kardiawan, R. (2018). Pengaruh Kepuasan Kerja, Stres Kerja, dan Burnout Terhadap Turnover Intention (Studi Pada PT. Lotus Indah Textile Industries Kabupaten Nganjuk). Jurnal Ilmu Manajemen (JIM), 6(4).

Krisnanda, P. H., & Surya, I. B. K. (2019). Effect of emotional and spiritual intelligence on transformational leadership and impact on employee performance. International Research Journal of Management, IT and Social Sciences, 6(3), 70-82. https://doi.org/10.21744/irjmis.v6n3.634

Kuchuk, A. M., Andrusyshyn, B. I., Bilozorov, Y. V., Minchenko, O. V., & Filianina, L. A. (2021). Lawyer’s emotional intelligence and professional ethics development: aspects of the widespread introduction of legal clinic. Linguistics and Culture Review, 5(S2), 608-618. https://doi.org/10.21744/lingcure.v5nS2.1395

Kusuma, T. H., Utami, H. N., & Ruhana, I. (2016). Pengaruh Persepsi Peran Etika Dan Tanggung Jawab Sosial, Sifat Machiavellian, Dan Preferensi Risiko Terhadap Pengambilan Keputusan Etis (Studi Pada Konsultan Pajak Di Kota Malang). Jurnal Mahasiswa Perpajakan, 10(1).

Lefebure, C. (2019). Translating letters: criticism as a perspective for a translator. Applied Translation, 13(1), 32–39. Retrieved from https://appliedtranslation.nyc/index.php/journal/article/view/317

Lisda, A. (2009). Pengaruh kemampuan intekltual, kecerdasan emosional, dan kecerdasan spiritual terhadap perilaku etis auditor serta dampaknya pada kenerja: studi empiris pada kantor akuntan publik di Jakarta.

Madamang, I. (2015). Peran Kecerdasan Emosional Dan Stres Kerja Terhadap Turnover Intentions Di Rumah Sakit Swasta Kendari (Doctoral dissertation, Fakultas Ekonomi UNISSULA).

Mahadewi, D. P. L., Diatmika, I. P. G., SE, A., ADIPUTRA, I. M. P., & SE, S. (2015). Pengaruh intelligence quotient (iq), dan emotional spiritual quotients (esq) terhadap perilaku etis profesi akuntan publik dengan locus of control sebagai variabel moderasi (studi empiris pada kantor akuntan publik di wilayah bali). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).

Mansour, S., & Tremblay, D. G. (2018). Work–family conflict/family–work conflict, job stress, burnout and intention to leave in the hotel industry in Quebec (Canada): moderating role of need for family friendly practices as “resource passageways”. The International Journal of Human Resource Management, 29(16), 2399-2430.

Merissa, B. (2018). Pengaruh work engagement terhadap turnover intention melalui job satisfaction sebagai variabel mediasi pada PT. Lotte Shopping Indonesia Sidoarjo. Agora, 6(1).

Mikhriani, M. (2016). Kepuasan Kerja Dan Burnout Terhadap Intensitas Turnover Pada Karyawan Organik Dan Anorganik Di Ajb Bumiputera Syariah YOGYAKARTA. Jurnal MD, 2(1).

Murray, J. B. (1990). Review of research on the Myers-Briggs type indicator. Perceptual and Motor skills, 70(3_suppl), 1187-1202.

Nugroho, Y. A. B. (2019). Pelatihan dan Pengembangan SDM: Teori dan Aplikasi. Penerbit Unika Atma Jaya Jakarta.

Pant, I., & Yadav, R. K. (2016). Impact of emotional intelligence on the job performance of employee. International Research Journal of Management, IT and Social Sciences, 3(1), 7-14. Retrieved from https://sloap.org/journals/index.php/irjmis/article/view/342

Park, I. J., Kim, P. B., Hai, S., & Dong, L. (2020). Relax from job, Don't feel stress! The detrimental effects of job stress and buffering effects of coworker trust on burnout and turnover intention. Journal of Hospitality and Tourism Management, 45, 559-568. https://doi.org/10.1016/j.jhtm.2020.10.018

Pasek, N. S. (2017). Pengaruh Kecerdasan Intelektual pada pemahaman akuntansi dengan kecerdasan emosi dan kecerdasan spiritual sebagai variabel pemoderasi. JIA (Jurnal Ilmiah Akuntansi), 1(1).

Pramandhika, R., Rumini, R., & Kusuma, D. W. Y. (2020). The Emotional Intelligence and Age Relationships Towards Basic Movement Locomotor in Kindergarten Students. Journal of Physical Education and Sports, 9(1), 20-24.

Pratama, S. (2017). Measuring Financial Performance of PT. Pos Indonesia during The E-Commerce Booming. International Journal of Business Studies, 1(1), 32-40.

Prentice, C. (2019). Managing service encounters with emotional intelligence. Journal of Retailing and Consumer Services, 51, 344-351. https://doi.org/10.1016/j.jretconser.2019.07.001

Rani, A. A., Abidin, I., & Hamid, M. R. (2013). The impact of spiritual intelligence on work performance: Case studies in government hospitals of east coast of Malaysia. The Macrotheme Review, 2(3), 46-59.

Ridlo, I. A. (2012). Turnover karyawan “Kajian literatur”. Surabaya: PH Movement Publication.

Robbins, S. P., & Judge, T. A. (2013). Organizational behavior . Hoboken.

Roberts, M. L., & Klersey, G. F. (2012, February). Effects of Experience on Tax Professionals’ Evaluations of Facts and Judgments. In 2012 American Taxation Association Midyear Meeting: Research-In-Process.

Rouleau, D., Fournier, P., Philibert, A., Mbengue, B., & Dumont, A. (2012). The effects of midwives’ job satisfaction on burnout, intention to quit and turnover: a longitudinal study in Senegal. Human resources for health, 10(1), 1-14.

Setiyowati, H., Rinuastuti, B. H., & Saufi, A. (2017). Analisis Pengaruh Promotion Mix Terhadap Behavior Intention Dengan Religiousity Sebagai Variabel Moderasi (Studi Pada Konsumen Kosmetik Wardah Di Kota Mataram). JMM UNRAM-MASTER OF MANAGEMENT JOURNAL, 6(2).

Soenanta, A., Akbar, M., & Sariwulan, R. T. (2021). Effect of job design and organizational commitment to employee retention in a lighting company. Linguistics and Culture Review, 5(S3), 1161-1171. https://doi.org/10.21744/lingcure.v5nS3.1834

Southey, G. (2011). The theories of reasoned action and planned behaviour applied to business decisions: A selective annotated bibliography. Journal of New Business Ideas & Trends, 9(1), 43-50.

Swari, I. P. C. M., & Ramantha, I. W. (2013). Pengaruh Independensi dan Tiga Kecerdasan terhadap Pertimbangan Pemberian Opini Auditor. E-Jurnal Akuntansi, 4(3), 489-508.

Tikollah, M. R., Triyuwono, I., & Ludigdo, U. (2006). Pengaruh kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual terhadap sikap etis mahasiswa akuntansi (Studi pada Perguruan Tinggi Negeri di Kota Makassar Provinsi Sulawesi Selatan). Simposium Nasional Akuntansi, 9, 23-26.

Tnay, E., Othman, A. E. A., Siong, H. C., & Lim, S. L. O. (2013). The influences of job satisfaction and organizational commitment on turnover intention. Procedia-Social and Behavioral Sciences, 97, 201-208. https://doi.org/10.1016/j.sbspro.2013.10.223

Widana, I.K., Dewi, G.A.O.C., Suryasa, W. (2020). Ergonomics approach to improve student concentration on learning process of professional ethics. Journal of Advanced Research in Dynamical and Control Systems, 12(7), 429-445.

Yi, Y., Nataraajan, R., & Gong, T. (2011). Customer participation and citizenship behavioral influences on employee performance, satisfaction, commitment, and turnover intention. Journal of Business Research, 64(1), 87-95. https://doi.org/10.1016/j.jbusres.2009.12.007

Zhang, Y., & Feng, X. (2011). The relationship between job satisfaction, burnout, and turnover intention among physicians from urban state-owned medical institutions in Hubei, China: a cross-sectional study. BMC health services research, 11(1), 1-13. Zohar, D., & Marshall, I. (2007). SQ-Kecerdasan spiritual. Mizan Pustaka.