Determination to Improve of Auditor Performance at the Financial Audit Agency Representing the Province of South Sumatra

The performance of auditors is a very important element in an organization which assesses certain measures such as the quality of work, the amount of work completed and the timeliness planned, therefore individual performance can affect the work productivity of an organization. Auditor performance can also be influenced by internal and external factors which will affect how an auditor acts in making decisions, creating a reasonable opinion in accordance with the financial statements that occur. This study aims to analyze the role of emotional intelligence, time budget pressure and work-life balance on Auditor performance. This type of research uses primary data obtained from respondents' answers submitted to the Supreme Audit Agency of South Sumatra Province Representative. This research uses PLS-SEM software version 4.0. The results showed that Emotional Intelligence had no significant effect on auditor performance, while time budget pressure and work-life balance had a positive effect on auditor performance.

Authors

Institutions

Publication Details

Journal
JASa (Jurnal Akuntansi Audit dan Sistem Informasi Akuntansi)
Published
2025-08-28
DOI
https://doi.org/10.36555/jasa.v9i2.2894
Primary Topic
Financial Analysis and Corporate Governance
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Determination to Improve of Auditor Performance at the Financial Audit Agency Representing the Province of South Sumatra

Ulfah Tika Saputri, Evada Dewata, Muhammad Putra
JASa (Jurnal Akuntansi Audit dan Sistem Informasi Akuntansi)
Financial Analysis and Corporate Governance
article

Determination to Improve of Auditor Performance at the Financial Audit Agency Representing the Province of South Sumatra

Ulfah Tika Saputri, Evada Dewata, Muhammad Putra
article en

Abstract

The performance of auditors is a very important element in an organization which assesses certain measures such as the quality of work, the amount of work completed and the timeliness planned, therefore individual performance can affect the work productivity of an organization. Auditor performance can also be influenced by internal and external factors which will affect how an auditor acts in making decisions, creating a reasonable opinion in accordance with the financial statements that occur. This study aims to analyze the role of emotional intelligence, time budget pressure and work-life balance on Auditor performance. This type of research uses primary data obtained from respondents' answers submitted to the Supreme Audit Agency of South Sumatra Province Representative. This research uses PLS-SEM software version 4.0. The results showed that Emotional Intelligence had no significant effect on auditor performance, while time budget pressure and work-life balance had a positive effect on auditor performance.

JASa (Jurnal Akuntansi Audit dan Sistem Informasi Akuntansi)Vol. 9(2)
Sriwijaya University (ID), Politeknik Negeri Sriwijaya (ID)
Openalex Percentile: Top 65%
Financial Analysis and Corporate Governance
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.