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

Journal of Governance and Regulation

article

Gatot Soepriyanto¹  Meiryani¹  Aretha Amelia¹  Jajat Sudrajat² 

[1] Accounting Department, School of Accounting, Bina Nusantara University;Entrepreneurship Department, BINUS Business School Undergraduate Program, Bina Nusantara University

关键词: Workload;    Burnout;    Auditor Performance;    External Auditors;    COVID-19;   

DOI  :  10.22495/jgrv12i1art1

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

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.

【 授权许可】

CC BY-NC