Ability of Religiosity and Emotional Intelligence to Moderate the Effect of Role Conflict, Role Ambiguity, Role Overload, and Job Insecurity on Burnout of Tax Consultants in Bali Province

Abstract

The effect of role conflict, role ambiguity, role overload, and job insecurity are not linear on burnout of tax consultant because of contingency factors, among them, religiosity and intelligence. This study purpose is to find empirical evidence of religiosity and emotional intelligence to moderate the effect of role conflict, role ambiguity, role overload, and job insecurity on burnout. Research population is tax consultant in Bali Province. The samples are in form of saturated sample. Primary data were collected using questionnaire. The collected data is tabulated and analyzed by Moderated Regression Analysis (MRA) technique. The results of study concluded that: 1) role conflict, role ambiguity, role overload, and job insecurity have an effect on burnout of tax consultant, religiosity cannot reduces the effect of role conflict, role ambiguity, role overload, and job insecurity on burnout of tax consultant 3) emotional intelligence can reduces the effect of role conflict, role ambiguity, role overload and, job insecurity on burnout of tax consultants.

Keywords: Tax Consultant, role conflict, role ambiguity, role overload, job insecurity, burnout.