Stres Kerja Sebagai Moderasi dan Mediasi untuk Meningkatkan Komitmen yang Efektif

Luhgiatno; Patricia Dhiana  Paramita; Daniel Kartika  Adhi; Panca  Wahyuningsih

doi:10.30812/target.v7i1.5139

Authors

Luhgiatno Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara, Semarang, Indonesia
Patricia Dhiana Paramita Universitas Pandanaran, Semarang, Indonesia
Daniel Kartika Adhi Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara, Semarang, Indonesia
Panca Wahyuningsih Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara, Semarang, Indonesia

DOI:

https://doi.org/10.30812/target.v7i1.5139

Keywords:

Affective Commitment, Work Conflict, Workload, Work Stress

Abstract

Auditors working in Public Accounting Firms (KAP) face the problem of decreasing affective commitment to the organization. Increasing work stress, a high workload, and unresolved work conflicts trigger this decrease. This study aims to analyze the effects of workload and work conflict on work stress and affective commitment, and to investigate the impact of work stress on affective commitment. Addi- tionally, this study examines the role of work stress as a mediating variable in the relationship between workload and work conflict, influencing affective commitment. The type of research used is quantitative research; the population in this study consisted of auditors working in KAP in the Semarang area, to- taling 150 individuals. The sample collection method employed was purposive sampling, where sample selection was based on specific criteria determined by the researcher, resulting in 134 respondents. Data analysis techniques use Path Analysis and Moderated Regression Analysis. The results of the study indicate that work conflict has a positive and significant effect on work stress. Simultaneously, workload and work conflict also have a positive and significant effect on increasing work stress. Work stress has a negative and significant effect on auditors’ affective commitment. Work conflict has also been shown to have a negative and significant effect on affective commitment. Practical implications for the man- agement of Public Accounting Firms, particularly in efforts to maintain and improve auditors’ affective commitment through workload management, constructive conflict resolution, and work stress control in the work environment.

References

[1] A. B. Bakker and E. Demerouti, “Job demands–resources theory: Taking stock and looking for- ward.,” Journal of Occupational Health Psychology, vol. 22, no. 3, pp. 273–285, Jul. 2017, issn: 1939-1307, 1076-8998. doi: 10.1037/ocp0000056.

[2] H. Nurhanifah and A. I. Susanty, “Pengaruh Beban Kerja Terhadap Stres Kerja Karyawan Di PT Xyz Kabupaten Bandung,” eProceedings of Management, vol. 10, no. 1, Mar. 2023, issn: 2355-9357.

[3] W. M. Riznanda and D. Kusumadewi, “Hubungan Beban Kerja dengan Stres Kerja pada Karyawan Divisi Produksi PT. X,” Character Jurnal Penelitian Psikologi, vol. 10, no. 3, pp. 792–804, Jul. 2023, issn: 3063-4806. doi: 10.26740/cjpp.v10i03.54695.

[4] D. Budhiartini, “Pengaruh Beban Kerja dan Konflik Kerja terhadap Stres Kerja Karyawan PT. Agrapersada Medan,” Juripol, vol. 4, no. 2, pp. 56–63, Aug. 2021, issn: 2599-1787, 2599-1779. doi: 10.33395/juripol.v4i2.11106.

[5] S. Halawa and M. N. Surbakti, “Pengaruh Beban Kerja Dan Konflik Kerja Terhadap Stres Kerja Karyawan Pada PT. Wijaya Riskismas Tunggal Medan,” Management Studies and Entrepreneur- ship Journal (MSEJ), vol. 3, no. 6, pp. 3924–3932, Nov. 2022, issn: 2715-792X. doi: 10.37385/ msej.v3i6.1221.

[6] R. Wijaya and H. Manalu, “Analisis Pengaruh Beban Kerja dan Konflik Kerja terhadap Stres Kerja Karyawan di PT. Sumatera Inti Karet,” Business UHO: Jurnal Administrasi Bisnis, vol. 7, no. 1, p. 39, Apr. 2022, issn: 2503-1406. doi: 10.52423/bujab.v7i1.24912.

[7] A. Setiabudi and R. Nurjanah, “Pengaruh Beban Kerja Terhadap Stres Kerja pada Karyawan di PT Bank Central Asia TBK Kantor Cabang Utama Depok,” Jurnal Ilmiah Wahana Pendidikan, vol. 8, no. 19, pp. 1–10, Oct. 2022, issn: 2622-8327. doi: 10.5281/zenodo.7162423.

[8] I. Syarifudin, “Analisis Pengaruh Beban Kerja, Konflik Kerja dan Lingkungan Kerja Fisik terhadap Stres Kerja (Studi pada UD Rahmat Kutowinangun),” Thesis, Universitas Putra Bangsa, 2020.

[9] W. Abdullah, “Pengaruh Beban Kerja dan Lingkungan Kerja terhadap Stres Kerja Karyawan Pada PT PLN (Persero) Wilayah Sulawesi Selatan Tenggara dan Barat Sektor Pembangkitan Bakaru Pusat Listrik Bakaru,” Jurnal Minds: Manajemen Ide dan Inspirasi, vol. 2, no. 2, pp. 146–158, Jul. 2015, issn: 2597-6990. doi: 10.24252/minds.v2i2.4629.

[10] R. Maharani and A. Budianto, “Pengaruh Beban Kerja Terhadap Stres Kerja dan Kinerja Perawat Rawat Inap Dalam,” Journal of Management Review, vol. 3, no. 2, pp. 327–332, Aug. 2019, issn: 2579-812X.

[11] P. A. Y. Ariawan and A. A. A. Sriathi, “Pengaruh Stres Kerja dan Kepuasan Kerja terhadap Komitmen Organisasi Karyawan PBF. PT. Banyumas Denpasar,” E-Jurnal Manajemen Uni- versitas Udayana, vol. 7, no. 2, p. 964, Dec. 2017, issn: 2302-8912. doi: 10.24843/EJMUNUD. 2018.v7.i02.p15.

[12] B. Kurniawan, “Pengaruh Stress Kerja dan Kompensasi terhadap Komitmen Organisasi dan Kin- erja Satuan Pengamanan Universitas Jember,” Thesis, Universitas Muhammadiyah Jember, 2019.

[13] R. Ratmawati, E. Suwasono, and H. Sutapa, “Pengaruh Kepuasan Kerja Dan Stres Kerja Terhadap Komitmen Organisasi Pada Karyawan UKM Mendunia Centre Kediri,” Jurnal Riset Manajemen dan Ekonomi (JRIME), vol. 1, no. 4, pp. 197–210, Aug. 2023, issn: 2985-7678, 2985-623X. doi: 10.54066/jrime-itb.v1i4.751.

[14] D. A. Dewantara, “Pengaruh Beban Kerja dan Stres Kerja terhadap Komitmen Organisasional (Studi pada Karyawan Pt. Bank Rakyat Indonesia (Persero) Tbk. Kawi Malang),” Sarjana, Uni- versitas Brawijaya, Aug. 2019.

[15] A. Wangsa and E. Edalmen, “Pengaruh Beban, Stres, dan Kepuasan Kerja terhadap Komitmen Organisasi,” Jurnal Manajerial Dan Kewirausahaan, vol. 4, no. 2, p. 279, Apr. 2022, issn: 2657-0025. doi: 10.24912/jmk.v4i2.18203.

[16] T. Wigunardi and K. Waruwu, “Pengaruh Beban kerja dan Kepuasan Kerja Terhadap Komitmen Organisasi pada BPBD Provinsi Sumatera Utara,” Jurnal Manajemen dan Bisnis, vol. 1, no. 3, pp. 16–29, Jan. 2023, issn: 2830-7690, 2355-7311. doi: 10.36490/jmdb.v1i3.478.

[17] R. Marginingsih and K. Kristiana, “Pengaruh Konflik Kerja dan Stres Kerja melalui Komitmen Organisasi terhadap Kinerja Karyawan PT Dasa Windu Agung,” Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan, vol. 2, no. 1, pp. 112–128, Jan. 2022, issn: 2774-6429, 2774-6437. doi: 10.46306/vls.v2i1.76.

[18] V. A. Monica and S. P. Susatyo Yuwono, “Hubungan Beban Kerja dan Konflik Kerja dengan Komitmen Organisasi Karyawan pada Divisi Garmen PT. Dan Liris Sukoharjo,” Bachelor Thesis, Universitas Muhammadiyah Surakarta, Nov. 2022.

[19] L. Luhgiatno, “Inovasi Terbuka dengan Kekhasan yang Optimal sebagai Katalisator Peningkatan Perilaku Kerja Inovatif: Studi terhadap Dosen PTS LLDIKTI Wilayah VI Jawa Tengah,” Doctoral Thesis, 2020.

[20] E. R. Crawford, J. A. LePine, and B. L. Rich, “Linking job demands and resources to employee engagement and burnout: A theoretical extension and meta-analytic test.,” Journal of Applied Psychology, vol. 95, no. 5, pp. 834–848, Sep. 2010, issn: 1939-1854, 0021-9010. doi: 10.1037/ a0019364.

[21] C. K. W. de Dreu and M. J. Gelfand, “Conflict in the Workplace: Sources, Functions, and Dynamics Across Multiple Levels of Analysis,” in The Psychology of Conflict and Conflict Management in Organizations, Psychology Press, 2007, isbn: 978-0-429-23552-8.

[22] S. Rispens and K. A. Jehn, “Conflict in workgroups: Constructive, destructive, and asymmetric conflict,” in Social Psychology and Organizations, ser. Organization and Management Series, d. Cremer D., v. Dick R., and K. Murnighan, Eds., London: Routledge Taylor & Francis Group, 2010, pp. 185–209, isbn: 978-1-84872-856-1. doi: 10.4324/9780203846957.

[23] L. Poetz and J. Volmer, “A diary study on the moderating role of leader-member exchange on the relationship between job characteristics, job satisfaction, and emotional exhaustion,” Frontiers in Psychology, vol. 13, p. 812 103, Oct. 2022, issn: 1664-1078. doi: 10.3389/fpsyg.2022.812103.

[24] C. Liu, P. E. Spector, and S. M. Jex, “The relation of job control with job strains: A comparison of multiple data sources,” Journal of Occupational and Organizational Psychology, vol. 78, no. 3, pp. 325–336, Sep. 2005, issn: 0963-1798, 2044-8325. doi: 10.1348/096317905X26002.

[25] T. Zacharias, “Dimensions of Individual, Occupational, and Organizational Characteristics on the Performance,” Jurnal Manajemen Pelayanan Publik, vol. 8, no. 1, pp. 144–156, Feb. 2024, issn: 2581-1878, 2580-9970. doi: 10.24198/jmpp.v8i1.49830.

[26] N. C. Lewaherilla and H. Hiariej, “Analysis of the Influence of Human Capital and Organizational Citizenship Behavior on the Service Performance of Medical Personnel at Dr. Haulussy Ambon Public Hospital,” Jurnal Manajemen Pelayanan Publik, vol. 7, no. 1, pp. 289–304, Sep. 2023, issn: 2581-1878, 2580-9970. doi: 10.24198/jmpp.v7i1.49459.

[27] J. P. Meyer and L. Herscovitch, “Commitment in the workplace: Toward a general model,” Human Resource Management Review, vol. 11, no. 3, pp. 299–326, Sep. 2001, issn: 10534822. doi: 10.1016/S1053-4822(00)00053-X.

[28] M. A. Rahim, Managing Conflict in Organizations. Taylor & Francis, Jun. 2023, isbn: 978-1- 000-88622-1.

[29] N. P. Podsakoff, J. A. LePine, and M. A. LePine, “Differential challenge stressor-hindrance stressor relationships with job attitudes, turnover intentions, turnover, and withdrawal behavior: A meta- analysis.,” Journal of Applied Psychology, vol. 92, no. 2, pp. 438–454, 2007, issn: 1939-1854, 0021-9010. doi: 10.1037/0021-9010.92.2.438.

[30] S. Deery, J. Walsh, and C. D. Zatzick, “A moderated mediation analysis of job demands, presen- teeism, and absenteeism,” Journal of Occupational and Organizational Psychology, vol. 87, no. 2, pp. 352–369, Jun. 2014, issn: 0963-1798, 2044-8325. doi: 10.1111/joop.12051.

[31] P. Petrou, E. Demerouti, and W. B. Schaufeli, “Job crafting in changing organizations: Antecedents and implications for exhaustion and performance.,” Journal of Occupational Health Psychology, vol. 20, no. 4, pp. 470–480, 2015, issn: 1939-1307, 1076-8998. doi: 10.1037/a0039003.