PERAN KEJENUHAN DALAM MEMEDIASI LINGKUNGAN DAN BEBAN KERJA TERHADAP KOMITMEN ORGANISASI
Abstract. This study aims to find empirical evidence about several factors that influence the burnout and commitment of educator accountants in Banten province. Two variables that are predicted to contribute in the research problems are work environment, and workload. The two possible variables have a direct influence on burnout and organizational commitment are work environment and workload. The research data were obtained through distributing questionnaires to 232 educator accountants from 18 universities in Banten province, then analyzed using Lisrel 8.80 Software with Structrual Equation Modeling (SEM) analysis to prove the proposed hypothesis. The results of this study indicate that burnout is negatively influenced by the work environment and workload. Organizational commitment is influenced positively by the work environment while burnout affects negatively. Workload is not able to have an influence on organizational commitment, however the contribution of these three variables is able to form organizational commitment by 50 percent. The finding of this research is that burnout is able to partially mediate the influence of the work environment on the commitment of educator-accountants organization in the Banten province.
Abstrak. Penelitian ini bertujuan untuk menemukan bukti empiris tentang beberapa faktor yang berpengaruh terhadap kejenuhan dan komitmen akuntan pendidik di perguruan tinggi provinsi Banten. Dua variabel yang diprediksi mampu berkontribusi dalam menyelesaikan permasalahan penelitian adalah lingkungan kerja, dan beban kerja. Data penelitian diperoleh melalui penyebaran kuesioner kepada 232 akuntan pendidik dari 18 perguruan tinggi di provinsi Banten, kemudian dianalisis menggunakan Software Lisrel 8.80 dengan analisis Structrual Equation Modeling (SEM) untuk membuktikan hipotesis yang diajukan. Hasil penelitian ini mununjukkan bahwa kejenuhan dipengaruhi lingkungan kerja dan beban kerja secara negatif. Komitmen organisasi dipengaruhi lingkungan kerja secara positif sedangkan kejenuhan mempengaruhi secara negatif. Beban kerja tidak mampu memberikan pengaruh terhadap komitmen organisasi, namun demikian kontribusi ketiga variabel tersebut mampu membentuk komitmen organisasi sebesar 50 persen. Temuan penelitian ini adalah kejenuhan mampu memediasi secara parsial pengaruh lingkungan kerja terhadap komitmen organisasi akuntan pendidik di wilayah provinsi Banten.
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