Role Stress and Time Budget Pressure: Their Influence on Auditor Performance

This research examines the impact of role stress and time budget pressure on auditor performance, particularly within public sector institutions. Both role stress and time budget pressure are prevalent external stressors faced by auditors, with the potential to either improve or hinder performance depending on how effectively they are managed. A quantitative approach was employed, utilizing structured questionnaires distributed to auditors at the Financial and Development Supervisory Agency (BPKP) in South Sulawesi. Hypotheses were tested through multiple regression analysis to evaluate the relationships between role stress, time budget pressure, and auditor performance. The results indicate that both role stress and time budget pressure significantly and positively affect auditor performance. Specifically, increased role stress leads to enhanced auditor performance, as auditors tend to become more focused and efficient under stress. Likewise, time budget pressure contributes positively to performance, demonstrating that auditors can meet strict deadlines while maintaining work quality. The F-test results show a strong correlation between these variables, and the adjusted R-squared value reveals that role stress and time budget pressure account for a substantial portion of the variance in auditor performance. These findings highlight the critical role of effective stress management in the auditing profession. Implementing appropriate stress management strategies can enable auditors to perform optimally under pressure. Further studies are recommended to explore additional factors that may influence auditor performance beyond role stress and time budget pressure.