Studi Kualitatif Tentang Kesehatan Mental Auditor Internal di Lingkungan BUMN
DOI:
https://doi.org/10.55606/inovasi.v5i3.6648Kata Kunci:
Kesehatan Mental, Auditor Internal, Stres Kerja, Burnout, BUMNAbstrak
Auditor internal di lingkungan Badan Usaha Milik Negara (BUMN) memiliki peran strategis dalam menjaga akuntabilitas dan tata kelola perusahaan, namun pekerjaan tersebut juga diiringi dengan tekanan psikologis yang tinggi. Penelitian ini bertujuan untuk mengeksplorasi pengalaman kesehatan mental auditor internal BUMN, sumber stres kerja yang dihadapi, serta strategi coping yang digunakan dalam menjalankan fungsi audit. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik wawancara mendalam terhadap sembilan auditor internal dari BUMN sektor energi, transportasi, dan jasa keuangan. Data dianalisis menggunakan analisis tematik. Hasil penelitian menunjukkan bahwa auditor internal mengalami tekanan psikologis yang signifikan akibat beban kerja, konflik independensi, dan dilema etis. Auditor mengembangkan berbagai strategi coping individual dan kolektif, namun dukungan organisasi terhadap kesehatan mental masih terbatas. Penelitian ini menegaskan pentingnya integrasi kebijakan kesehatan mental dalam manajemen sumber daya manusia dan tata kelola BUMN guna mendukung keberlanjutan kinerja auditor internal.
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