The Mediating Role Of Presenteeism in The Effect of Perceived Job Insecurity on Emotional Exhaustion Levels: A Study on Accounting Professionals

This study examines the mediating function of presenteeism in the association between perceived job insecurity and emotional exhaustion among accounting professionals. Empirical data were obtained from 203 practitioners through a structured survey instrument. The hypothesized research model was tested using Structural Equation Modeling (SEM), and the mediation effect was assessed through bootstrap procedures based on 5,000 resamples to ensure the robustness of indirect effect estimates. The findings reveal that perceived job insecurity exerts a statistically significant and positive influence on emotional exhaustion, while demonstrating a significant negative effect on presenteeism. In turn, presenteeism is found to be negatively and significantly related to emotional exhaustion. The bootstrap results confirm the presence of a statistically significant partial mediation effect, consistent with a complementary mediation framework. These results indicate that job insecurity intensifies emotional exhaustion not only through direct psychological strain but also indirectly through diminished cognitive engagement and reduced functional work capacity.