Role Stress and Time Budget Pressure: Their Influence on Auditor Performance

DOI

10.2991/978-94-6463-758-8_65How to use a DOI?

Keywords

Role Stress; Time Budget Pressure; Auditor Performance; Public Sector; Stress Management

Abstract

This research examines the impact of role stress and time budget pressure on auditor performance, particularly within public sector institutions. Both role stress and time budget pressure are prevalent external stressors faced by auditors, with the potential to either improve or hinder performance depending on how effectively they are managed. A quantitative approach was employed, utilizing structured questionnaires distributed to auditors at the Financial and Development Supervisory Agency (BPKP) in South Sulawesi. Hypotheses were tested through multiple regression analysis to evaluate the relationships between role stress, time budget pressure, and auditor performance. The results indicate that both role stress and time budget pressure significantly and positively affect auditor performance. Specifically, increased role stress leads to enhanced auditor performance, as auditors tend to become more focused and efficient under stress. Likewise, time budget pressure contributes positively to performance, demonstrating that auditors can meet strict deadlines while maintaining work quality. The F-test results show a strong correlation between these variables, and the adjusted R-squared value reveals that role stress and time budget pressure account for a substantial portion of the variance in auditor performance. These findings highlight the critical role of effective stress management in the auditing profession. Implementing appropriate stress management strategies can enable auditors to perform optimally under pressure. Further studies are recommended to explore additional factors that may influence auditor performance beyond role stress and time budget pressure.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Herda Dwi Cahyanova
PY  - 2025
DA  - 2025/07/30
TI  - Role Stress and Time Budget Pressure: Their Influence on Auditor Performance
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 757
EP  - 769
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_65
DO  - 10.2991/978-94-6463-758-8_65
ID  - Cahyanova2025
ER  -