Balancing Resources and Demands: Work-Life Balance, Emotional Quotient, Time Pressure, Burnout, and Auditor Performance

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Published Oct 4, 2026
https://doi.org/10.64276/jobic.v3i1.110
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Vol. 3 No. 1 (2026): Journal of Business Integration Competitive

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Nicholas Lui
Universitas Prima Indonesia
Siti Aisyah Nasution
Universitas Prima Indonesia
Anggono
Universitas IBBI

Abstract

Auditor performance plays a crucial role in ensuring audit quality and maintaining the credibility of Public Accounting Firms (PAFs). The increasingly demanding professional environment requires auditors to maintain high levels of professionalism and work performance while managing various psychological and occupational demands. This study examines the relationships between work-life balance, emotional quotient, time pressure, job burnout, and auditor performance in Public Accounting Firms in Medan City, Indonesia. A quantitative approach with an explanatory research design was employed. The study population comprised 35 auditors working in PAFs in Medan City, all of whom were included as respondents through census sampling. Data were collected using a structured questionnaire and analysed using multiple linear regression. The findings reveal that work-life balance and emotional quotient are positively and significantly associated with auditor performance, whereas time pressure and job burnout exhibit significant negative relationships with auditor performance. The simultaneous test further demonstrates that the four explanatory variables are jointly and significantly associated with auditor performance. These findings highlight the importance of maintaining work-life balance, strengthening auditors’ emotional capabilities, and effectively managing time pressure and job burnout to support sustainable auditor performance. The study provides practical insights for Public Accounting Firms in developing human resource practices that balance professional demands with auditors’ psychological resources and well-being

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite
Nicholas Lui, Nasution, S. A., & Anggono. (2026). Balancing Resources and Demands: Work-Life Balance, Emotional Quotient, Time Pressure, Burnout, and Auditor Performance. Journal of Business Integration Competitive, 3(1), 1–16. https://doi.org/10.64276/jobic.v3i1.110

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