Makna Pengalaman Burnout Dan Sleep Deprivation Dalam Siklus Audit: Studi Fenomenologi Pada Auditor
DOI:
https://doi.org/10.30742/equilibrium.v21i2.4708Keywords:
Burnout, Sleep Deprivation, Auditors, Audit Cycle, PhenomenologyAbstract
Annual audits are often marked by high work pressure that leads to fatigue and sleep deprivation among auditors. This study aims to understand how auditors interpret their experiences of burnout and lack of sleep in their professional context. A qualitative approach with a descriptive phenomenological method was employed. Data were collected through in-depth interviews with auditors who had completed at least one full audit cycle. The findings reveal that burnout and sleep deprivation are not merely perceived as physical strain but also as part of the construction of professional identity, a form of career sacrifice, and a driving force in reconsidering career sustainability. Auditors are aware that such pressure directly affects their work-life balance and career decisions. The results indicate that chronic exhaustion is embedded in a work culture that normalizes excessive workloads. Therefore, greater attention is needed toward auditor well-being through more humane and sustainable workload management policies. This study aims to contribute to encouraging cultural change in the work environment of Public Accounting Firms.References
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