JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi

Negative Effect of Job Insecurity in the Relation between Ethical Leadership and Emotional Exhaustion in Auditor

Yustina, Andi Ina (Unknown)
Satrio, Rudy Aunallah Bumi (Unknown)
Shaleh, Khairul (Unknown)

Article Info

Publish Date
27 Feb 2021

Abstract

This research examines the moderating role of job insecurity, whether ethical leadership affects emotional exhaustion. A web-based survey is used in deploying and delivering questionnaires to 184 auditors from Indonesia. Result shows that ethical leadership affect significantly towards the emotional exhaustion. The result also demonstrates that job insecurity moderates the effect of ethical leadership on emotional exhaustion. This study suggests that by having leaders with good ethical leadership can reduce the effect of emotional exhaustion in auditors that affected by job insecurity. It is recommended for organization to prevent the effect of emotional exhaustion by training its leaders with ethical leadership development and recruiting ethical leaders.

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Journal Info
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Website

Abbrev

jrak

Publisher

Universitas Islam 45 Bekasi

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...