The Effect of Time Pressure, Work Stress and Professionalism on Auditor Performance
DOI:
https://doi.org/10.55927/j377s294Keywords:
Time Pressure, Work Stress, Professionalism, Auditor PerformanceAbstract
This study examines the effect of time pressure, work stress, and professionalism on auditor performance at the Inspectorate of Bengkulu Province, drawing on attribution theory. Using a quantitative causal-comparative design, primary data were collected from all 55 auditors through saturation sampling, yielding 46 valid responses. Variables were measured with validated 5-point Likert instruments and analyzed using multiple linear regression, following validity, reliability, and classical assumption testing. The regression model was statistically fit, explaining 51.6% of the variance in auditor performance. Results show that time pressure and professionalism significantly and positively affect performance, while work stress has a significant negative effect. These findings imply that regional Inspectorates should manage auditors' workload and strengthen professionalism through training to sustain optimal performance
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