The Psychological Impact of Work Stress on Auditors: Exploring Determinants and Consequences

Abstract

This research aims to investigate the practical effects of time pressure, work-family conflict, role conflict, role ambiguity, and locus of control on work stress and the behavior of reducing audit quality. The study specifically focuses on auditors from BPK, BPKP, and KAP in the provinces of South Sulawesi, Southeast Sulawesi, Maluku, and North Maluku. A total of 133 participants, including junior/staff auditors, senior auditors, audit managers, and audit partners involved in financial statement audits, were selected as the sample. The study adopts an explanatory quantitative approach, using a questionnaire as the data collection instrument. The data were analyzed using Partial Least Squares analysis. The findings indicate that increased time pressure leads to elevated work stress among auditors and contributes to a reduction in audit quality. Furthermore, experiencing higher levels of work-family conflict results in increased work stress for auditors, although it does not directly impact audit quality reduction behavior. Similarly, encountering elevated levels of role conflict intensifies work stress and leads to a higher tendency of reducing audit quality. However, the study did not find a significant relationship between role ambiguity and work stress or audit quality reduction behavior. Moreover, the locus of control influences work stress but does not affect audit quality reduction behavior. Finally, the study reveals a positive association between high levels of work stress and an increased tendency to reduce audit quality.