THE IMPACT OF WORK-FAMILY CONFLICT TOWARD JOB PERFORMANCE – THE CASE OF EXTERNAL AUDITOR

Abstrak

The purpose of this study is to explain about how work-family conflict affects auditor which in this case is job performance. Further, this study also investigates the mediating relationship between job satisfaction and organizational commitment. The research is done using 30-items instrument that are given to public accounting firms that listed in IAI. Demographic profiles asked are gender, working experience, education, living with family, and public accounting firm. The analysis was performed on 82 responses using SEM analysis to find out the relationship between variables and how do they imply in auditors who live in JABODETABEK. While some of the previous research found that job satisfaction had insignificant relationship with job performance, analysis showed that work-family conflict had significant negative relationship with  job  satisfaction  and  organizational commitment. The next result suggested that job satisfaction and organizational commitment had significant positive relationship with job performance. Analysis also indicated that job satisfaction and organizational commitment mediates relationship between independent variable and dependent variable partially.

Keywords: Work-Family Conflict, Job Satisfaction, Organizational Commitment, Job Performance, Auditor.