This paper examines whether the work-family conflict (related to both work-interfering-family and family-interfering-work) of auditors affects their performance and if so, whether the effect is mediated by emotional exhaustion and job satisfaction. A mail survey is used to deliver a questionnaire to 151 auditors from ten CPA firm in Indonesia. The result shows that emotional exhaustion and job satisfaction fully mediates the relationship of work-family conflict with job performance. The result also demonstrates that Work-Interfering-Family (WIF) has significant effects on emotional exhaustion and job satisfaction, but Family-Interfering-Work (FIW) has no significant influence on either emotional exhaustion or job satisfaction. This study suggests that maintaining a regular training program for auditors, having flexible working arrangements, and encouraging a healthy lifestyle may help to reduce the workfamily conflict and will increase the job satisfaction and performance of auditors.
<p>Penelitian ini bertujuan untuk menguji dampak <em>earnings management </em>dalam hubungan antara kinerja perusahaan dan <em>cost of debt </em>di Bursa Efek Indonesia (BEI). Dalam penelitian ini, kinerja perusahaan yang diproksi dengan rasio profitabilitas (<em>return on equity</em>), <em>earnings management</em> yang diukur dengan <em>discretionary accrual</em>, serta <em>cost of debt</em> diukur dengan rasio biaya bunga dibagi dengan rerata total utang. Sampel penelitian ini adalah perusahaan manufaktur yang terdapat di Bursa Efek Indonesia (BEI) tahun 2013 sampai dengan tahun 2015 yang diambil dengan menggunakan metode <em>purposive sampling</em>, menghasilkan 30 perusahaan manufaktur dan 90 observasi. Sehingga, data yang diperoleh berupa data panel. Selanjutnya, hasil observasi atau data yang diperoleh diproses dengan pengolah data Eviews. Hasil penelitian menunjukkan bahwa pertama, kinerja perusahaan berpengaruh negatif terhadap <em>cost of debt; dan </em>kedua, <em>earnings management</em> memoderasi (memperlemah) hubungan antara kinerja perusahaan dengan <em>cost of debt</em>. Untuk memperkuat hasil tersebut, penelitian selanjutnya dapat menambahkan jumlah perusahaan yang melalui periode yang digunakan dan industri yang berbeda.</p>
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