Pengaruh Beban Kerja, Etika Profesional, Knowledge Dan Burnout Terhadap Kinerja Auditor Kantor Akuntan Publik Di Jakarta
DOI:
https://doi.org/10.30640/digital.v3i1.2196Keywords:
Auditor Performance, Workload, Professional Ethics, Knowledge, BurrnoutAbstract
This research is conducted to examine the influence of workload, professional ethics, knowledge, and burnout on the audit performance of auditors working in Public Accounting Firms (KAP) in Jakarta. The data collection method employed in this study utilized questionnaires distributed to 200 external auditors working in Public Accounting Firms (KAP) in Jakarta. The data analysis method used in this research is Partial Least Square. The results indicate that workload, professional ethics, knowledge, and burnout significantly affect the audit performance of auditors in Public Accounting Firms (KAP) in Jakarta. From these findings, it is evident that knowledge has the most significant impact on auditor performance. Therefore, companies may consider providing additional training to employees, particularly informal training that enhances auditor skills, such as training related to auditing and financial examination. Offering up-to-date insights into financial knowledge and strategies for fraud detection can also be an effective step.
References
Hansen, T. (2022). Consumer food sustainability before and during the Covid-19 Crisis: A quantitative content analysis and food policy implications. Food Policy, 107(December 2021). https://doi.org/10.1016/j.foodpol.2021.102207
Jatnika, I., & Bambang Riyanto, L. S. (2015). Pengaruh Auditor Burnout, Komitmen Organisasional, Niat Pindah dan Kinerja Pegawai Terhadap Toleransi Perilaku Disfungsional Auditor BPK RI. 9(1), 61–63.
KOSWARA, M. K., KUSTIANI, L., & HARMONO, H. (2023). Effect of Audit Fees, Auditor Competency, Professional Ethics and Professional Skepticism on Audit Quality. Journal of Economics, Finance and Management Studies, 06(02), 807–819. https://doi.org/10.47191/jefms/v6-i2-25
Mahmud, M., Soetjipto, B. E., & Wardoyo, C. (2022). The Influence of Professional Ethics and Emotional Intelligence Implementation on Auditor Performance. Journal of Social Science, 3(3), 507–515. https://doi.org/10.46799/jss.v3i3.343
Natsir, M. (2023). The Effect of Professional Ethics, Independence, and Audit Expertise on Auditor Performance. Atestasi : Jurnal Ilmiah Akuntansi, 6(1), 188–196. https://doi.org/10.57178/atestasi.v6i1.646
Sangkala, M., Abdelsatar, A., Salameh, M., Khalil, M., Jarrar, M., Ratna, A., & Dewi, S. (2018). Effect of Accountability and Audit Knowledge on the Auditor Work Quality in Accounting Public Office Makassar. International Journal of Management and Applied Science, 6, 2394–7926. http://iraj.in
Soepriyanto, G., Meiryani, Amelia, A., & Sudrajat, J. (2023). the Effect of Workload and Burnout on Auditor Performance During the Covid-19 Pandemic. Journal of Governance and Regulation, 12(1), 8–21. https://doi.org/10.22495/jgrv12i1art1
Suhayati, E. (2022). Auditor Workload and Its Implication on Auditor’s Professional Ability. Journal of Eastern European and Central Asian Research, 9(1), 21–28. https://doi.org/10.15549/jeecar.v9i1.869
Sunyoto, Y., Ghozali, I., & Purwanto, A. (2017). Analysis of auditor performance by using covariance based structural equation modeling: A study of public accounting firms in Indonesia. European Research Studies Journal, 20(3), 524–537. https://doi.org/10.35808/ersj/726
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
