COVID-19大流行期间工作量和倦怠对审计师绩效的影响

Q3 Social Sciences

Journal of Governance and Regulation Pub Date : 2023-01-01 DOI:10.22495/jgrv12i1art1

Gatot Soepriyanto, Meiryani Meiryani, Aretha Amelia, J. Sudrajat

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引用次数: 0

摘要

COVID-19大流行给审计师带来了帮助客户编写财务报告的压力。本研究的目的是调查在2019冠状病毒病大流行期间雅加达外部审计人员的工作量和倦怠对审计人员绩效的影响。本研究采用了方便抽样的定量方法。本研究的样本是来自雅加达首都特区34家活跃并在金融服务管理局(OJK)网站数据库上注册的会计师事务所的101名受访者。结果表明，工作量对审计师绩效有正向影响，而倦怠对审计师绩效有负向影响。这表明，高工作量倾向于影响审计师提高绩效的动机，而高倦怠倾向于影响审计师绩效下降。

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The effect of workload and burnout on auditor performance during the COVID-19 pandemic

The COVID-19 pandemic has put an auditor under pressure to help clients with financial reports. The objective of this research is to investigate the effect of workload and burnout on auditor performance during the COVID-19 pandemic of external auditors in Jakarta. This research employs a quantitative method with a convenience sampling approach. The sample of this study was 101 respondents from 34 public accounting firms in the Jakarta Capital Special Region that were active and registered on the website database of the Financial Services Authority (OJK). The results showed that workload had a positive effect on auditor performance while burnout has a negative effect on auditor performance. This shows that the high workload tends to affect the auditor’s motivation to improve the auditor’s performance and the high burnout tends to affect the auditor’s performance decline.

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来源期刊

Journal of Governance and Regulation Business, Management and Accounting-Business and International Management

CiteScore

1.50

自引率

0.00%

发文量