Faktor-Faktor Psikologis dalam Akuntansi Perilaku: Tinjauan Sistematis tentang Burnout, Gender, dan Kinerja Auditor
DOI:
https://doi.org/10.31004/riggs.v5i2.8399Keywords:
Burnout, Gender, Auditor Competency, Systematic Literature Review (SLR)Abstract
Penelitian ini bertujuan untuk mensintesis secara sistematis literatur mengenai determinan psikologis dalam akuntansi keperilakuan, dengan fokus pada tiga konstruk utama: burnout, gender, dan kinerja auditor. Profesi audit menghadapi tekanan psikologis yang semakin kompleks, terutama dalam era pascapandemi, sehingga pemahaman holistik terhadap faktor-faktor yang memengaruhi kualitas kerja auditor menjadi semakin krusial. Menggunakan metode Systematic Literature Review (SLR) dengan protokol PRISMA 2020, studi ini menganalisis 16 artikel bereputasi internasional yang terindeks Scopus dan diterbitkan dalam rentang tahun 2020–2026. Proses seleksi dilakukan secara sistematis melalui tahapan identifikasi, penyaringan, dan penilaian kelayakan berdasarkan kriteria inklusi dan eksklusi yang telah ditetapkan. Hasil penelitian menunjukkan bahwa burnout dan tekanan kerja berpengaruh negatif signifikan terhadap kinerja auditor, sementara modal psikologis dan kesejahteraan psikologis berperan protektif dalam memitigasi perilaku audit disfungsional. Terkait gender, ditemukan adanya disparitas sistemik dalam karier auditor, di mana auditor perempuan cenderung menunjukkan perilaku audit yang lebih konservatif dan berorientasi pada risiko, meskipun akselerasi karier mereka tidak selalu sebanding dengan kompetensi yang dimiliki. Di sisi lain, keberagaman gender pada level komite audit dan dewan direksi terbukti berkontribusi positif terhadap kualitas pengawasan dan kinerja organisasional. Faktor-faktor organisasional seperti keadilan organisasi, kepuasan kerja, dan kualitas hubungan sosial dalam tim terbukti memoderasi hubungan antara tekanan psikologis dengan kinerja. Studi ini menegaskan pentingnya pendekatan berbasis psikologi dalam memahami perilaku auditor dan menyerukan perhatian lebih lanjut terhadap intervensi institusional yang mendukung kesehatan mental dan kesetaraan gender di lingkungan profesi audit.
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