Tingginya role stress dan rendahnya resources sebagai bentuk dari job characteristics merupakan hal yang umum terjadi di lingkungan pekerjaan dan dapat memberikan pengaruh pada tingkat emotional exhaustion karyawan, termasuk karyawan KAP. Tidak hanya dari job characteristics-nya, karyawan juga mengalami emotional exhaustion akibat dari metode kerja bekerja di rumah (WFH) pada masa pandemi COVID-19 yang berasal dari adanya work-family conflict yang dialami. Tujuan dari penelitian ini adalah untuk melihat pengaruh role conflict dan job resources, antara lain job autonomy dan social support, terhadap emotional exhaustion, melalui work-family conflict sebagai variabel mediator. Penelitian ini dilakukan terhadap karyawan KAP DKI Jakarta yang bekerja sebagai auditor atau konsultan, saat ini tinggal bersama keluarga dan/atau pasangan, serta baru pertama kali merasakan metode kerja WFH (N=179). Penelitian ini diuji dengan menggunakan CFA dan SEM agar peneliti dapat secara jelas melihat pengaruh setiap variabelnya. Hasil yang didapatkan melalui penelitian ini menunjukkan bahwa role conflict dan job resources memiliki pengaruh terhadap work-family conflict, namun tidak terhadap emotional exhaustion. Selain itu, work-family conflict tidak hanya memiliki pengaruh pada emotional exhaustion, namun dapat menjadi mediator antara role conflict dan job resources pada emotional exhaustion.

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In the work environment, job characteristics such as high roles tress and low resources have an impact on employee’s emotional exhaustion, including employee who works at Public Accountant firm. During COVID-19 pandemic, employees should change their work method to working from home (WFH) which can give an impact to their emotional exhaustion due to the work-family conflict happened by this method. The main focus on this study is to see the relationship between role conflict on work, job autonomy and social support as a part of job resources, to emotional exhaustion with work-family conflict as the mediator variable. Data were collected from Public Accountant workers (N=179) who work from home in DKI Jakarta, lived with their partner and/or family, and work with WFH method for the first time during COVID - 19 pandemic. This study was analysed with CFA and SEM to see the effect of role conflict and job resources to emotional exhaustion through work-family conflict. The result shows that role conflict and job resources has an impact on work-family conflict, but not to emotional exhaustion. Work-family conflict in the other hand, is not only has an impact on emotional exhaustion, but also mediated between role conflict and job resources to emotional exhaustion.