Workload, Work Competence, Work-Life Balance, and Work Discipline as Predictors of Auditor Performance at Public Accounting Firms in Medan City

Virgina Ilie; Siti Aisyah Nasution; Wenny Anggeresia Ginting

doi:10.64276/jofibi.v2i2.120

Authors

Virgina Ilie Universitas Prima Indonesia
Siti Aisyah Nasution Universitas Prima Indonesia
Wenny Anggeresia Ginting Politeknik Negeri Manado

DOI:

https://doi.org/10.64276/jofibi.v2i2.120

Keywords:

Workload, Work Competence, Work-Life Balance, Work Discipline, Auditor Performance

Abstract

This study examines the influence of workload, work competence, work-life balance, and work discipline on auditor performance at Public Accounting Firms in Medan City. Auditor performance is an important factor in ensuring the quality, reliability, and credibility of audit results. This research used a quantitative approach with a causal research design. The population consisted of all auditors working at Public Accounting Firms in Medan City, totaling 35 respondents. Due to the relatively small population size, this study applied a saturated sampling technique, in which all members of the population were used as research samples. Data were collected through questionnaires and analyzed using multiple linear regression, supported by classical assumption tests, t-tests, F-tests, and the coefficient of determination. The results show that workload has a negative and significant effect on auditor performance, while work competence, work-life balance, and work discipline have positive and significant effects on auditor performance. Simultaneously, all independent variables significantly influence auditor performance, with an adjusted R-square value of 61.1%. This study concludes that effective workload management, adequate competence, balanced work-life conditions, and strong discipline are essential factors in improving auditor performance.

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