JIA (Jurnal Ilmiah Akuntansi) • 7 (1), 88-110 • June 2022

Presenteeism Among Accounting Educators: The

Role of Work-Family Conflict, Work Engagement,
and Organizational Support in Covid-19 Pandemic
Sakina Nusarifa Tantri*, Hana Norhamida, Agus Prasetyo
Universitas Terbuka, Jalan Cabe Raya Pd. Cabe, Pamulang, Indonesia
*sakinanusarifa@ecampus.ut.ac.id

CITATION: Abstract
Tantri, Sakina Nusarifa, This study depicts the work-family conflict and
Norhamida, Hana, & Prasetyo, presenteeism model using moderating variables, namely
Agus. (2022). Presenteeism work engagement and perceived organizational support.
Among Accounting Educators: This study aims to investigate the effect of work-family
The Role of Work-Family conflict on presenteeism, and the moderating effects of
Conflict, Work Engagement, work engagement and perceived organizational support
and Organizational Support in on the relationship between work-family conflict and
Covid-19 Pandemic. JIA (Jurnal presenteeism. The method used in this study is
Ilmiah Akuntansi), 7 (1), 88- quantitative with survey as the data collection method.
110. Using questionnaire, the data of this study were
collected from 68 participants. This study used
moderated regression analysis to analyze the data. The
ARTICLE HISTORY: finding of this study is that the work-family conflict
Received: significantly affects presenteeism. Meanwhile, work
January 11th, 2022 engagement and perceived organizational support are
Revised: predictor moderating variables. This study implies that
March 16th, 2022 accounting educators and organizations should
Accepted: consider the presenteeism phenomena by
July 6th, 2022 understanding the work-family conflict, work
engagement, and perceived organizational support.
Keywords: Presenteeism; Work-family conflict; Work
DOI: 10.23887/jia.v7i1.43407 engagement; Perceived organizational support.

INTRODUCTION space by working remotely or known

During the Covid-19 pandemic, as telecommuting or teleworking if
one of the ways to reduce the spread possible. More specifically,
of the virus is to limit large-scale teleworking during this pandemic is
activities, quarantine cases, public done from home (work from
health interventions, and physical home/WFH) to suppress the spread of
distancing. Closures and restrictions the virus.
on activities are carried out to avoid The number of companies being
the risk of further spread of Covid-19. closed and employees being laid off
Workers are encouraged to limit their due to the global crisis caused many

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people to feel insecure about their widely studied in the last 20 years
jobs. The fear of losing a job causes a (Page et al., 2019) because it
worsening of the psychological describes negative interactions
condition of the community in between work and family that occur
addition to the fear of their health due to inappropriate demands from
condition. In a bad psychological work, family, or both (Etemadinezhad
state, employees are required to keep et al., 2020; Huffman et al., 2014). In
working remotely. the study of Etemadinezhad et al.
The activity of continuing to (2020) conducted on teachers in Iran
work even though you are in a bad resulted that teachers in Shahrekord,
psychological condition, or an action Iran experienced work-family conflict.
that can reduce productivity as a Work-family conflict makes employees
result of continuing to work even have health and psychological
though you are sick is called problems and can affect presenteeism
presenteeism (Johns, 2010, 2012). In behavior (Arslaner & Boylu, 2017).
general, presenteeism reduces Work-family conflict is important
efficiency or productivity in work to study in relation to presenteeism
(Scuffham et al., 2013). Presenteeism during the Covid-19 pandemic
has been widely studied, especially in because of the restrictions on social
the health sector (Scuffham et al., space and closing schools causing
2013; Sendén et al., 2016). In most family activities to be carried out
addition, research in other fields is at home. Educational institutions are
also carried out such as the places that have the potential to be a
hospitality sector. Hospitality means of spreading the Covid-19
employees were found to have a virus through the teaching and
moderate level of presenteeism, and a learning process in the classroom.
significant positive correlation was That is why the teaching-learning
found between job stress and process during the pandemic is
presenteeism (Hamsa et al., 2016). carried out fully online, especially for
Previous researches have also higher education.
identified that presenteeism can be The online teaching and learning
influenced by work-family conflict process allows for individuals of two
(Arslaner & Boylu, 2017; Cicei, 2012; possibilities to occur in the process:
Johns, 2011). the first possibility is that educators
Work-family conflict (WFC) in will find it difficult to manage their
general is an issue that has been roles at home because they carry out

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dual roles as part of the conducted before the Covid-19

family/household, as well as workers, pandemic in the context of work
thus experiencing WFC. The second carried out offline, in the sense that
possibility, educators will find it easier employees were present at work.
to manage time and roles to do work Meanwhile, this study carries a
because of the flexibility of technology. different context, where employees
In fact, in the conditions of the Covid- continue to work remotely even
19 pandemic, employees who are though they are in poor psychological
running WFH are sometimes required conditions and experience multiple
to do work outside of normal working roles as part of the household. The
hours due to the flexibility of existence of role conflicts in
technology that allows work to be influencing presenteeism needs to be
done online. (Böckerman & re-examined because there is a
Laukkanen, 2010) proved that among possibility that by working remotely,
others, people with overtime, full- presenteeism is not influenced by
time, and more than 48 hours a week WFC because of the flexibility and
work can experience sickness permeability of working hours and
presenteeism. roles, thereby increasing work-life
Research shows that nowadays, balance (Putra et al., 2020). Therefore,
educators, especially in higher the differences in the context of this
education institutions in the study with previous studies are
accounting field/department, have the expected to confirm the theory about
potential to have new habits in the effect of WFC on presenteeism.
carrying out their work online with Presenteeism can not only be
conditions that can maintain a seen in terms of individual employees,
balance between work and household but can also be seen in terms of
life through WFH (Tantri, 2021). This employee relations with the
is in accordance with the results of organization where they work.
Tantri's research (2021) which showed Employees develop a sense of trust in
that during the Covid-19 pandemic, the organization according to the
work done online by female extent to which the organization cares
accounting educators who were about their well-being and
married and played multiple roles at contribution to themselves
home tended to report lower WFC. (Eisenberger et al., 1986). This trust
The previous studies on the shows organizational support that
effect of WFC on presenteeism were represents a potential reaction from

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the organization when one of its effect of WFC on presenteeism

employees is sick or makes a mistake. because employees who have WE will
Perceived organizational support still feel happy and excited to work on
(POS) is important for employees not the basis of a sense of attachment to
to feel anxious and afraid of losing their work. This feeling of pleasure is
their job when they are absent from expected to reduce the negative
work due to illness, or knowing that impact of psychological conditions
there will be no pay cuts. Thus, POS experienced by workers with dual
can help employees psychologically roles when working from home during
not to experience stress, so it can the Covid-19 pandemic.
minimize presenteeism (Arslaner & This study aims to investigate
Boylu, 2017). It is expected that the the WFC and presenteeism models
POS is able to moderate the stress of using moderating variables, namely
employees working during the Covid- work engagement and perceived
19 pandemic on presenteeism organizational support in the context
behavior. of accounting education. According to
In addition to POS as a person's the research of Winefield et al. (2003),
external factor in doing work, there from seventeen universities in
are also internal factors that influence Australia, it was found that 43
a person to work, namely work percent of academic staff and 37
engagement (Siu et al., 2010). percent of non-academic staff
Employees' motivation and experienced job stress. Research on
attachment to their work brings lecturers in China concluded that
positive emotions because they have work stress can be a risk factor for
meaningful feelings towards the work depressive symptoms (Shen et al.,
they complete because work is more 2014). Winefield et al. (2003)
interesting and motivating for them concluded that teaching is a
(Côté et al., 2020; Siu et al., 2010). profession that is closely related to
Work engagement (WE) can make high psychological pressure and
someone more excited to be present at stress. This is in accordance with the
work. In relation to presenteeism, results of research Feltz-cornelis et al.
work engagement has an effect on (2020) that 66 percent of university
increasing job satisfaction (Côté et al., staff experienced high stress due to
2020), so it can minimize the effect of Covid-19, and 34 percent experienced
presenteeism. In this study, it will be low stress. Thus, research on
tested whether WE can moderate the

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presenteeism in the world of definition of presenteeism is growing

education is important to do. nowadays. Presenteeism is defined as
This study has a novelty in the behavior when an employee is present
themes of presenteeism, work-family at the workplace for more than the
conflict, work engagement, and required working hours, primarily as
perceived organizational support in a a manifestation of job-related
moderation model which carries a insecurity (“Oxford Dictionary Online,”
different and new context and time 2019). The condition of employees in
setting, namely in the field of the workplace that causes a loss of
accounting education, during the productivity can allow for a decrease
Covid-19 pandemic. It is expected that in performance when carrying out
the results of this study will work (McGregor et al., 2016).
contribute to various parties such as Johns (2010) defines
researchers, academics, policy makers presenteeism as the presence of
in organizations, and the wider workers when sick. To a certain
community to consider the extent, presenteeism related to
presenteeism experienced by physical illness (sickness
accounting educators in relation to presenteeism) can be beneficial if the
work-family conflict, work organization can increase self-esteem
engagement, and organizational and provide opportunities for social
support. support involvement. Presenteeism
can be a recovery therapy and help
LITERATURE REVIEW AND employees return to work gradually
HYPOTHESES DEVELOPMENT after recovering from illness (Kinman
Presenteeism is defined as the & Grant, 2020). However, Kinman &
presence of employees at work but Grant (2020) also state that working
cannot be fully engaged in their work when unhealthy can delay recovery
(Lack, 2011). This condition causes and increase the risk of disease in the
decreased productivity related to future.
physical, mental, emotional Presenteeism is a relatively new
conditions, or related to work, concept (Ishimaru et al., 2020), and a
personal, social, and life issues. number of studies define
Worker productivity can be affected by presenteeism with two general
individual distraction by family or life definitions: First, sickness
problems, fear of losing a job or presenteeism are people who despite
salary, as well as stress. The having complaints and their health

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conditions require them to be absent such as illness and work-family

from work, still return to their work. conflict (Cicei, 2012), working time
This definition is widely used in arrangements (Böckerman &
European literature and is estimated Laukkanen, 2010), individual
using the number of days a person is organizational levels and gender
in work despite being sick. Second, differences (Sendén et al., 2016),
impaired work function, which is a home-based telework (Steidelmuller et
more recent definition of al., 2020), job demand (McGregor et
presenteeism. Impaired work function al., 2016), job stress (Khairy, 2020),
means a decrease in performance at perceived organizational support
work, beside the illness experience. (Arslaner & Boylu, 2017), and work
This definition is widely used in North engagement (Siu et al., 2010). This
America to focus on the consequences study examines presenteeism in
of presenteeism in the context of relation to WFC, considering POS and
decreased productivity. WE which represent individual
The instruments developed to internal and external factors.
assess impaired work function are the Work-Family Conflict (WFC) is a
Work Limitation Questionnaire, the source of stress experienced by many
Stanford Presenteeism Scale, the individuals. WFC is defined as a form
Work Productivity and Activity of inter-role conflict whose roles
Impaired Questionnaire, and the originate from work and family and
Functioning Impairment Scale (WFun) exert conflicting pressures
(Ishimaru et al., 2020). According to (Greenhaus & Beutell, 1985).
Johns (2010), presenteeism can be Research on WFC focuses on the
defined through two approaches: 1) difficulties experienced by employees
the understanding approach that in balancing their work with family
presenteeism leads to various factors commitments (Spell et al., 2009). Spell
that influence personal decisions; and et al. (2009) stated that WFC is
2) directly measured productivity loss. important for workers with families to
Based on the description above, be aware of. Research on this topic
it can be said that presenteeism is the indicates an interaction between
physical presence of employees at work-family practices and WFC.
work, but decreased productivity Carlson et al. (2000) describe
because they have health problems WFC by dividing it into two
(McGregor et al., 2016). Presenteeism dimensions. First, form of WFC, which
can be influenced by various factors consists of time-based work-family

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Table 1. Dimensions of Work-Family Conflict (Carlson et al., 2000)

Forms of Work-Family
Directions of Work-Family Conflict
Conflict
Work Interference with Family Family Interference with Work

TIME Time Based Work Interference with Time Based Family Interference
Family with Work
STRAIN Strain Based Work Interference Strain Based Family Interference
with Family with Work
BEHAVIORAL Behavioral Based Work Interference Behavioral Based Family
with Family Interference with Work
Source: Carlson et al. (2000)

conflict (occurs when time devoted to developed in two different directions,

one role makes it difficult to perform namely family-work conflict and work-
another); strain-based work-family family conflict. Family-work conflict is
conflict (the tension experienced in a conflict that is faced when the
one role interferes with the family interferes with work, while
performance of other roles); and work-family conflict is defined as a
behavioral based WFC, (occurs when work conflict that interferes with the
the specific behaviors required in one family. This study uses the concept of
role do not match the behaviors work-family conflict whose
required in another role). Second, the measurement was developed by
direction of work-family conflict, Carlson et al. (2000) which
which consists of work interference accommodates the six components in
with family (the role in the work Table 1.
interferes with the role in the family)
and family interference with work Work-Family Conflict and
(roles in the family interfere with roles Presenteeisme
in work). This two-dimensional With the role of Information
description of WFC can be described Communication Technology (ICT)
through the matrix in Table 1. used to work remotely during the
WFC is often perceived as a Covid-19 pandemic, it is able to shape
potential stressor that has an impact the characteristics of work/family
on well-being and behavior (Amstad et boundaries, and consequently affect
al., 2011). Starting from the definition individual perceptions of flexibility
stated by Greenhaus & Beutell (1985), and permeability of time and roles at
the definition of conflict was home (Leung & Zhang, 2017). The

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existence of remote working With a positive attitude towards

mechanism for workers who have work, WE is expected to be able to
multiple roles can improve work-life minimize the negative psychological
balance and minimize WFC (Putra et impact of employees related to the
al., 2020; Tantri, 2021). However, Covid-19 pandemic who experienced
previous research has proven that WFC and continued to work remotely.
with an increase in WFC experienced When employees have work-family
by an employee, the employee's conflict and have work engagement,
psychological condition will worsen presenteeism will decrease. Therefore,
and can trigger stress so that it can the second hypothesis of this study is:
affect presenteeism behavior (Arslaner H 2: Work engagement moderates the
& Boylu, 2017). Therefore, the first effect of work-family conflict on
hypothesis in this study is: presenteeism
H 1: Work-family conflict positively
affects presenteeism Perceived Organizational Support,
Work-Family Conflict and
Work Engagement, Work-Family Presenteeism
Conflict and Presenteeism Organizational commitment is
Conceptually, work engagement influenced by employee perceptions of
(WE) is a condition that reflects high the organization (Eisenberger et al.,
and positive performance (Siu et al., 1986). According to Eisenberger et al.
2010). This means that WE is a (1986), the support from the
condition that can reduce the effect of organization felt by employees is
decreasing performance productivity assumed to increase employee
caused by presenteeism. Bakker & interest in the organization, and it is
Leiter (2010) define work engagement expected that employees can also
as something positive, satisfying, and achieve organizational goals.
affective related to work, which can be In Arslaner & Boylu (2017), it is
seen as the opposite of burnout. WE stated that employees need supportive
describes the ability of employees to working conditions so they can feel
use their full capacity and this has satisfied. In addition, managers
the implication that employees can should consider organizational
devote their energy and focus to work. support in a way that accommodates
This can improve the quality of employee needs and also meets
employee performance and employee financial expectations. In
responsibility (Bakker & Leiter, 2010). addition to financial needs, moral

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support and resolution of employee H 3: Perceived organizational support

work difficulties also need to be moderates the effect of work-
considered (Colakoglu et al., 2010). family conflict on presenteeism.
Arnold & Dupré (2012) revealed that
when employees are valued by the METHOD
organization and also receive higher The design of this study is
organizational support, they have quantitative research with survey as
positive emotions related to work, so the method to collect primary data.
employees experience fewer physical Purposive convinience sampling is
problems. used to select the sample, with the
With the existence of POS from criteria of the respondents:
the organization where employees respondents must be a lecturer of
work, it is expected that fewer accounting higher education, teaching
employees will experience physical twelve credits in one semester, and
and psychological pressure so that undergo the WFH mechanism by
they do not have to work in a state or dividing the schedule among lecturers
condition of illness. When a WFC or every day. The questionnaire was
occurs in an employee balanced by a distributed using Google Form link to
high POS from the organization where the respondents and obtained 68
he works, then the employee may not sample size.
feel that he has to be present at work The setting of this research is
with an illness condition. On the other the Covid-19 pandemic condition
hand, when WFC occurs and the POS which requires all workers to work
from the workplace is low, it is from home or workers who are active
expected that employees will feel more outside the home to comply with
compelled to work even though they health protocols in order to minimize
are sick. Furthermore, presenteeism the risk of being exposed to Covid-19.
can be minimized (Arslaner & Boylu, The research procedure is described
2017). Poor psychological conditions as follows: 1) questionnaires are
due to multiple role conflicts distributed to prospective
experienced by employees who work respondents; 2) prospective
remotely are expected to be moderated respondents open the questionnaire
by POS. Therefore, the third and fill out the questionnaire by
hypothesis in this study is: having previously agreed to become
research respondents; 3) respondents
fill the personal demographic;

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Work engagement

H2
Work-family H1 Presenteeism
Conflict
H3

Perceived Organizational
Support

Figure 1. Research Model

4) respondents fill the questionnaire the questionnaire and its responses

that had been given, starting with will not be shared with anyone. When
part 1, which was about WFC, part 2 the results of this research are
about WE and POS, and part 3 about published or discussed in
presenteeism. conferences, there will be no
Data analysis in this study was information that can be used to
carried out using: 1) descriptive identify the respondents.
statistical analysis to describe Furthermore, to obtain the validity of
characteristics of the respondents' data, before the survey starts,
demographic data and each of the respondents have to give a thick mark
variables studied, and 2) Moderated which means agree in the sentence “I
Regression Analysis (MRA) to test the have read the above information
research hypotheses. The carefully and have understood the
questionnaire was tested in terms of benefits, risks, and my rights as a
reliability (using Cronbach’s Alpha) participant, and I am willing to
and validity (using correlation participate in this research.” Besides,
bivariate) and results that all the one respondent can only fill the
questions used in the questionnaire survey once. It is expected that the
are reliable and valid. data obtained from this survey are
This research ethics approval is valid.
obtained by stating in the WFC is operationally defined as
questionnaire that respondents are conflicts stemming from stressful and
free to decide whether they want to be conflicting roles in work and family
involved in this research or not, and (Greenhaus & Beutell, 1985). The
respondents can stop participating at dimensions of this variable are time-
any time before they submit the based WFC, behavior-based WFC,
survey. The survey is anonymous and strain-based WFC, behavior-based

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Table 2. Reliability and Validity Test Results

Variables Reliability Test Validity Test
(Cronbach’s Alpha) (Corr. Bivariate)
Presenteeism 0,631 Rcount > Rtable

WFC 0,972 Rcount > Rtable

WE 0,912 Rcount > Rtable

POS 0,907 Rcount > Rtable

FWC, strain-based FWC, time-based characterized by passion, dedication

FWC. The indicators of WFC is for and absorption (Schaufeli et al.,
example: “Due to the pressure at 2002). To measure the variable,
work, sometimes when I come home, I Utrecht Work Engagement Scale
am too stressed to do the things I (Schaufeli et al., 2002) is used as the
love.” To measure this variable, total instrument. Its dimensions are vigor,
score of 18-items of Work-Family dedication, and absorbtion, which
Conflict Scale (Carlson et al., 2000) is constructed by such question: “I am
used, with likert scale of 1: strongly passionate about my job” (likert scale
disagree to 7: strongly agree. 1-7 with a score of 1: never, 7:
Presenteeism is defined as the always).
attendance at work despite being sick POS is an individuals'
or in a not good condition (Johns, perceptions of the extent to which the
2010), which has dimensions such as: organization values their
work focus (process outcome of work) contributions and cares about their
and psychological focus (emotion, well-being (Eisenberger et al., 1986).
cognition, and behavior). To measure The example of the question to
presenteeism, this study applied the measure this variable is “My
total score 6-items Stanford organization cares deeply about my
presenteeism scale (Koopman et al., well-being.” (likert scale 1-7 with a
2002) which consists of questions score of 1: strongly disagree, 7:
about presenteeism at work, i.e. ““At strongly agree). The instrument for
work, I can focus on achieving my measuring the POS variable is 17
goals even in an unhealthy condition.” items of Short Version of Perceived
(Likert scale 1-7 with a score of 1: Organizational Support Survey
strongly disagree, 7: strongly agree). (Eisenberger et al., 1986).
Work engagement is a positive,
satisfying, work-related state of mind

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RESULTS AND DISCUSSION
To obtain the demography
characteristic of respondents,
survey includes questions about sex,
age, years of experience, types of
university, average working
marital status, living with spouse or
not, and the ownership of children. t
can be seen on Table 3.
Based on Table
respondents are dominated by female
(62 percent), while the
dominated by the range of 25 to 35
years old (46 percent).
respondents have been working for 6
to 10 years experience in the current
organization (39 percent). For the type
of university, respondents from public
universities is dominant
amount of 56 percent. Meanwhile, the
average working time spent at the
office mostly from 3 to 5 days in a
week. The amount of 88 percent of
respondents are married, and among
tha married respondents, 92 percent
are living with spouse, while the rest
(8 percent) are not living with spouse.
The married respondents 74 percent
have children and 95 percent who has
children lives with children. Most of
them have 2 children (49 percent).
Table 4 shows the descriptive
statistics of the data. Based on the
table, it can be seen that the range of
presenteeism data is 36, while WFC is
97, WE is 61, and POS is 61. The
minimum value of presenteeism is 6,
WFC is 18, WE is 58, and POS is 58.
the Meanwhile, the maximum value of
presenteeism is at amount of 42, WFC
is 115, and WE is in the same amount
time, as POS, which is 119. For the mean of
the data, presenteeism has the mean
of 27,1618, while the mean of WFC is
57,2794. Meanwhile, the mean of WE
3, the is 89,9559, and POS is 77,8529.
The standard deviation of
age is presenteeism is 4,94631, and WFC is
22,35123, while WE is 12,64726 and
Mostly, POS is 14,40280. The variance of the
data is 24,466 for presenteeism, and
499,577 for WFC. The variance of WE
is 159,953, and the variance of POS is
207,441. From Table 4 can be seen
by the that the values of means for all
variable tested are not much different.
It means, that the distribution of data
is good.
Analysis of H1
The first hypothesis tests the
effect of WFC on presenteeism. Table
5 showed the model summary, which
can be interpreted that the R Square
value is 0,133 and the Adjusted R
Square is 0,120. It means that the
variables in this study (namely WFC)
have an effect on presenteeism with
the amount of 0,133 or 13.3 percent,
while the remaining 76.7 percent is
influenced by variables outside the
study.
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Table 3. Demography of Respondents

Description Category %
Male 38%
Sex
Female 62%
25 to 35 years old 46%
36 to 45 years old 41%
Age
46 to 55 years old 6%
> 55 years old 7%
< 1 year 7%
Years of work in the current 1 to 5 years 18%
organisation 6 to 10 years 39%
> 10 years 37%
Public universities 56%
Public/private colleges
Private colleges 44%
Uncertain 19%
Never 4%
Average working time at the
1 to 2 days 22%
office in a week
3 to 5 days 43%
Everyday 12%
Married 88%
Marital status
Not married 12%
Yes 92%
Living with spouse
No 8%
Yes 74%
Having children
No 26%
Yes 95%
Living with children
No 5%
1 24%
Numbers of children 2 49%
3 or more 27%

Table 4. Descriptive Statistics

P WFC WE POS
Mean 27,1618 57,2794 89,9559 77,8529
Median 27,0000 57,0000 91,0000 73,5000
Mode 24,00 18,00 90,00 72,00
Std. Deviation 4,94631 22,35123 12,64726 14,40280
Variance 24,466 499,577 159,953 207,441
Range 36,00 97,00 61,00 61,00
Minimum 6,00 18,00 58,00 58,00
Maximum 42,00 115,00 119,00 119,00

Table 5. Model summary of the effect of WFC on presenteeism

Std. Error of the
Model R R Square Adjusted R Square Estimate
1 0,365a 0,133 0,120 4,64000
a. Predictors: (Constant), WFC

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Table 6. ANOVA test of the effect of WFC on presenteeism

Model Sum of Squares df Mean Square F Sig.
1 Regression 218,268 1 218,268 10,138 0,002b
Residual 1420,952 66 21,530
Total 1639,221 67
a. Dependent Variable: P
b. Predictors: (Constant), WFC

Table 7. Coefficients table of the effect of WFC on presenteeism

Unstandardized Coefficients Standardized Coef.

Model B Std. Error Beta t Sig.

1 (Constant) 22,536 1,558 14,466 0,000
WFC 0,081 0,025 0,365 3,184 0,002
a. Dependent Variable: Presenteeism

Table 6 shows the ANOVA test positive (as seen from the B value).
result of the regression model. Based This means that when the
on the table, it appears that the value presenteeism value increases by one
of Sig. of 0,002 or significant at the 1 unit, the WFC value will follow the
percent level. That is, the change by one unit in the same
independent variable WFC has an direction.
effect on the dependent variable Based on the regression
presenteeism at a significance level of equation, it appears that the effect of
1 percent. However, because in this WFC is positive (it can be seen from
case there is only one independent the beta coefficient value of 0,081
variable, this result is not much which is positive). Because the
different from the coefficients table. significance level of the regression
Based on the Coefficients table model is 0,002, it can be said that the
(Table 7), it appears that the value of regression model with WFC as the
Sig. of 0,002 or significant at the 1 independent variable has a significant
percent level. That is, the independent positive effect on predicting
variable WFC has an effect on the presenteeism. The effect given by the
dependent variable namely regression model is 13.3 percent and
presenteeism at a significance level of the remaining 76.7 percent is
1 percent. In this table, it is known influenced by other variables outside
that the direction of the WFC is the research variables. Thus, it can be

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concluded that the first hypothesis is lecturers work from home during the
supported. pandemic, or there are other factors,
This study finds out that WFC is because in the pandemic situation, if
a potential stressor that significantly there is a conflict between family and
affects presenteeism, as Amstad et al. work, it is potentially contributed to a
(2011) stated at their research that performance decreasing as the effect
WFC is often perceived as stressor of presenteeism. Therefore, it is
that has an impact on well-being and important to individuals to manage
behavior. This support for the first the dual role at home to prevent the
hypothesis answers the type of productivity loss at work.
behavior that is affected by WFC,
which is presenteeism. It is in Analysis of H2
accordance to Arslaner & Boylu The second hypothesis was
(2017) which proven that with an tested using MRA to investigate
increase in WFC experienced by an whether the WE moderate the effect
employee, the psychological condition of WFC on presenteeism. In
of the employees will worsen and comparation between Table 8 and
trigger strees. So, it can affect Table 5, it appears that the
presenteeism. summmary model in Table 6 shows
The supported hypothesis the R Square value of 0,133, while
implies that the conflict experienced the model summary in Table 8 shows
at home that caused of the dual role the R Square value of 0,194. This
perfromed by accounting educators means that the WE moderation
can affect the physical presence at regression model has the increasing
work although having not good effect of WFC on presenteeism which
condition of psychological or physical was initially 0,133 to 0,194.
health. Putra et al. (2020) research In the ANOVA table, it appears
concluded that WFH can create a that the value of Sig. of 0,003 or
work-life balance. According to Leung significant at the 1 percent level, and
& Zhang (2017) who stated that the F value of 5,141. Based on these
teleworking affects individual outputs, it can be concluded that the
perceptions of flexibility and regression model composed of
permeability of time and roles at independent WFC, WE, and WFC*WE
home. This finding can give an can predict presenteeism. In other
insight, whether the presenteeism is words, WFC, WE, and WFC*WE
experienced because accounting simultaneously affect presenteeism.

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Table 8. Model summary of moderating effect of WE

Std. Error of the
Model R R Square Adjusted R Square Estimate
1 0,441a 0,194 0,156 4,54301
a. Predictors: (Constant), WFC_WE, WE, WFC

Table 9. ANOVA test of WFC, WE, and WFC*WE

Sum of Squares df Mean Square F Sig.
Regression 318,327 3 106,109 5,141 0,003b
Residual 1320,893 64 20,639
Total 1639,221 67
a. Dependent Variable: P
b. Predictors: (Constant), WFC_WE, WE, WFC

Table 10. Coefficient table of moderating effect of WE

Unstandardized Coefficients Standardized Coef.

Model B Std. Error Beta t Sig.
1 (Constant) 28,273 34,887 0,810 0,421
WFC 0,124 0,098 0,560 1,263 0,211
WE 0,112 0,060 0,287 1,869 0,066
WFC_WE -4,985 11,910 -0,188 -0,419 0,677
a. Dependent Variable: Presenteeism

Based on the Coefficients table, WE only play a role as an independent

it appears that the values of Sig. for variable in the model. In the presence
each variable are: 1) WFC worth of WE, the effect of WFC on
0,211, means insignificant; 2) WE is presenteeism is not significant. WE
0,066 or significant at 10 percent; and reflects high performance and
3) WFC*WE is 0,677 or insignificant. positive, satisfying, and affective
The result shows that the highest related to work (Bakker & Leiter,
order coefficient is not significant. 2010; Siu et al., 2010) that is
Thus, it means that WE fail to expected to reduce the effect of
moderate the effect of WFC on decreasing performance productivity
presenteeism. Thus, it can be caused by presenteeism. Thus, WE is
concluded that the second hypothesis important to be improved by
is not supported. The moderating accounting educators to minimize
variable (WE) can only be considered burnout or worsening psychological
as a predictor variable, it means that

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conditions to prevent the decreasing psychological conditions, so it can be

productivity. seen whether the actual performances
Related to WFC and are different between the lecturers
presenteeism, WE's role in moderating who have high WE and lecturers who
purely the influence of WFC on have low WE, assuming both groups
presenteeism can be influenced by have the same level of presenteeism.
several possibilities. Firstly, the Thus, it can be inferred that when
nature of the work of lecturers whose accounting educators experience
duties, obligations, and rights are WFC, work engagement that they
standardized, namely the Tridharma have does not significantly help to
Perguruan Tinggi, which consists of minimize presenteeism.
teaching, research, and community
service, causing WE to be insignificant Analysis of H3
in moderating the effects of conflict The analysis of the third
between work and family and hypothesis is investigating the
presenteeism. Secondly, when moderating effect of POS on the
individuals have a conflict at home relationship between WFC and
but owning a high work engagement, presenteeism. Table 11 depicts the
it may also mean that they can be model summary of POS as moderating
attached to work, so they can ignore variable. As seen in Table 8 that the
bad conditions that befall accounting summmary model shows an R Square
educators such as conflicts in the value of 0,133, while the model
family. summary at Table 8 shows an R
While WFC positively impacts Square value of 0,228. It means that
presenteeism, attachment to their job the POS moderation regression model
can actually increase the presence in has the effect of increasing the effect
their work even though they of WFC on presenteeism which was
experience an unfavorable initially 0,133 to 0,228. The ANOVA
psychological or physical condition. test was conducted to test the
Therefore, further research can be simultaneous effect of WFC, POS, and
developed regarding the effect of work WFC*POS on presenteeism. The result
engagement on presenteeism by of ANOVA test can be seen on Table
considering the actual productivity 12.
level performed when lecturers In the ANOVA table, it appears
continue to work even though they are that the value of Sig. is 0,001 or
sick or experiencing unfavorable significant at the 1 percent level and

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Table 11. Model summary of moderating effect of POS

Std. Error of the
Model R R Square Adjusted R Square Estimate
1 0,477a 0,228 0,191 4,44810
a. Predictors: (Constant), WFC_POS, POS, WFC

Table 12. ANOVA test of WFC, POS, and WFC*POS

Model Sum of Squares df Mean Square F Sig.
1 Regression 372.942 3 124,314 6.283 0,001b
Residual 1266,278 64 19,786
Total 1639,221 67
a. Dependent Variable: P
b. Predictors: (Constant), WFC_POS, POS, WFC

Table 13. Coeficient Table of Moderating Effect of POS

Standardized
Unstandardized Coefficients Coef.

Model B Std. Error Beta t Sig.

1 (Constant) 41,596 29,236 1,423 0,160
WFC 0,158 0,087 0,714 1,815 0,074
POS 0,144 0,061 0,419 2,357 0,021
WFC_POS -9,618 10,418 -0,385 -0,923 0,359
a. Dependent Variable: Presenteeism

the F value is 6,283. Based on these
outputs, it can be concluded that the
regression model composed of WFC,
POS, and WFC*POS can predict
presenteeism. In other words, WFC,
POS, and WFC*POS simultaneously
affect presenteeism.
From the Coefficients in Table
13, it appears that the values of Sig.
for each variable are: WFC is 0,074 or
significant at 10 percent; POS is 0,021
or significant at 5 percent level; and
WFC*POS is 0,359 or not significant.
Based on Table 11, especially from the
B value, it is known that the direction
of the WFC is positive; POS is positive;
and WFC*POS is negative. This means
that when the presenteeism increases
by one unit, the WFC and POS values
will follow the change by one unit in
the same direction. While WFC*POS
follows the change by less than one
unit in the opposite direction.
Thus, it can be said that the
influence of WFC and POS is positive
(it can be seen from the beta
coefficient values of 0,158 and 0,144
which are positive). Meanwhile, the

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interaction effect illustrated by The significance of POS to affect

WFC*POS has a negative effect (it can presenteeism shows that the support
be seen from the beta coefficient value from the organization can reduce the
of -9,618 which is negative). The potential decrease of productivity as
explanation can be described as an effect of presenteeism. The
follows: 1) the effect of WFC*POS existence of POS can minimize the
interaction on POS is a moderating presence of work despite the
predictor classification, because only unhealthy physical or psychological
the Z or POS variable has a significant condition experienced by accounting
level of 5% while the WFC*POS educators. The failure of POS to
interaction effect is not significant; purely moderate the relationship
and 2) the MRA model can be between WFC on presenteeism may
accepted with a significant F test caused by the nature of organizations
value of 0,001 or significant at the 1 in Indonesia that may not provide
percent level. The conclusion for the support that can be felt directly by
third hypothesis is H3 is supported as employees as a form of support that
a predictor moderating effect. can increase work productivity when
As seen from Table 13, the employees are experiencing conflict
moderating effect of WFC*POS is not between work and family. Besides, the
significant, but the B value is obligation to attend to work, and
negative. It means, its effect is furthermore the lecturers’
weakening the relationship between performance which mostly are
WFC and presenteeism. This study measured by the attendance makes
cannot answer the previous research the conflict of work-family interacted
that the support from the organization with POS cannot significantly affect
felt by employees is assumed to presenteeism. Thus, when accounting
increase employee interest in the educators experience WFC, the
organization, and it is expected that perceived support from their
employees can also achieve organizations cannot significantly
organizational goals with the contribute to minimize presenteeism.
supportive working conditions so they
can feel satisfied and have positive CONCLUSION, IMPLICATION AND
emotion related to work (Arnold & LIMITATION
Dupré, 2012; Arslaner & Boylu, 2017; The findings of this research
Eisenberger et al., 1986). implied that the research model
cannot describe the presenteeism

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JIA (Jurnal Ilmiah Akuntansi) • 7 (1), 88-110• June 2022

phenomena in the accounting answers given by the respondents do

education context. Based on the data not reflect the actual conditions. This
analysis that has been done, it can be did not escape the attention of
concluded that work engagement and researchers to provide suggestions for
perceived organizational support do further researchers to develop a mixed
not purely moderate the effect of method by combining quantitative
work-family conflict on presenteeism. and qualitative methods so that
The moderating effect of those research results can be confirmed
variables are predictor moderating more accurately.
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