Work-Life Balance Auditor dalam Konteks Tekanan Anggaran Waktu dan Budaya Organisasi: Dampaknya terhadap Kualitas Audit
DOI:
https://doi.org/10.30742/equilibrium.v21i1.4691Keywords:
Work-life balance, Organizational culture, Time budget pressure, Audit qualityAbstract
Work-life balance (WLB) is a crucial issue in the auditing profession, especially when auditors face heavy workloads and tight deadlines during peak season. Imbalance between work demands and personal life not only affects auditor well-being but also potentially reduces audit quality. This study examines auditors’ WLB under time budget pressure and organizational culture, and its impact on audit quality. This study utilised a descriptive qualitative approach with a case study method at KAP ABC, located in Sidoarjo. Data were collected via in-depth interviews with four auditors of different ranks, direct observation, and document analysis. The findings reveal that time budget pressure is the main trigger of WLB disruption, indicated by fatigue, limited rest, and reduced concentration. While a supportive organizational culture helps ease pressure, uneven task distribution worsens the imbalance. Disrupted WLB affects audit quality, mainly through reduced audit quality behavior (RAQB), such as rushed documentation and simplified procedures.References
Alberti, C.T., Bedard, J.C., Bik, O. and Vanstraelen, A. (2022). Audit Firm Culture: Recent Developments and Trends in the Literature. European Accounting Review, Routledge, Vol. 31 No. 1, pp. 59–109, doi: 10.1080/09638180.2020.1846574.
Alves, I., Limão, M. and Lourenço, S.M. (2024). Work Overload, Work–Life Balance and Auditors’ Turnover Intention: The Moderating Role of Motivation. Australian Accounting Review, John Wiley and Sons Inc, Vol. 34 No. 1, pp. 4–28, doi: 10.1111/auar.12417.
Badewin and Maryanti, S.U. (2021). Pengaruh Kompleksitas Audit Dan Time Budget Pressure Terhadap Kualitas Audit Pada Kantor Akuntan Publik, Jurnal Akuntansi Dan Keuangan, Vol. 10 No. 2, doi: https://doi.org/10.32520/jak.v10i2.1782.
Badrul Hisham, F., Mohd Ramly, S. and A Ghani, N. (2023). Auditing Under Pressure: Investigating The Impact of Work-Life Balance On Auditor Well-Being Article Info. Vol. 4 No. 8, p. 2023, doi: https://doi.org/10.61688/jev.v4i2.122.
Bakker, A.B., Demerouti, E. and Sanz-Vergel, A. (2025). Annual Review of Organizational Psychology and Organizational Behavior Job Demands-Resources Theory: Ten Years Later. Annu. Rev. Organ. Psychol. Organ. Behav. 2023, Vol. 10, p. 39, DOI: 10.1146/annurev-orgpsych-120920.
Cheng, K.C., Lin, Y.S., Yang, T.C., Chuang, T.F., Lai, H.M., Lin, L.H. and Chung, S.H. (2025). How Does Job Well-Being Optimize Audit Performance? The Moderating Effect of Passion. Behavioral Sciences, Multidisciplinary Digital Publishing Institute (MDPI), Vol. 15 No. 1, DOI: 10.3390/bs15010042.
Creswell, J.W. and Creswell, J.D. (2018). Creswell Fifth Edition.
Danudoro, K., Zamralita, Z. and Lie, D. (2021). The Effect of Job Demands on Burnout with Job Resources as A Moderator Among External Auditors.
Hegazy, M., El-Deeb, M.S., Hamdy, H.I. and Halim, Y.T. (2023). Effects of Organizational Climate, Role Clarity, Turnover Intention, And Workplace Burnout On Audit Quality And Performance. Journal of Accounting and Organizational Change, Emerald Publishing, Vol. 19 No. 5, pp. 765–789, DOI: 10.1108/JAOC-12-2021-0192.
Henriques, C.S. and Samagaio, A. (2024). Impact of Stress, Job Satisfaction, Work–Life Balance And Telework On Auditors’ Job Performance: A PLS-SEM and fsQCA Approach. Journal of Organizational Effectiveness, Emerald Publishing, DOI: 10.1108/JOEPP-03-2024-0135.
Heo, J.S., Kwon, S.Y. and Tan, H.T. (2021). Auditors’ Responses to Workload Imbalance and The Impact on Audit Quality. Contemporary Accounting Research, John Wiley and Sons Inc, Vol. 38 No. 1, pp. 338–375, DOI: 10.1111/1911-3846.12612.
Horri, M. and Aulia, Y. (2021). The Influence of Audit Experience, Workload, And Time Pressure On Auditor’s Ability To Detect Fraud (Case Study of Auditors Who Work At KAP Surabaya). Jurnal Analisa Akutansi Dan Perpajakan, Vol. 5, DOI: https://ejournal.unitomo.ac.id/index.php/akuntansi.
Hung, P.H. (2023). The Influence of Cultural, Legal and Institutional Factors on Auditors’ Roles, Responsibilities and Perceptions of Audit Quality. European Journal of Theoretical and Applied Sciences, AMO Publisher, Vol. 1 No. 5, pp. 1131–1145, DOI: 10.59324/ejtas.2023.1(5).99.
Mui, D., Kee, H., Mohamed, I. and Selim, S. (2020). Job Demands, Job Resources, And Work-Life-Balance Among Academicians İn Egypt: The Role Of Personal Resources. International Journal of Advanced Science and Technology, Vol. 29 No. 8, pp. 4491–4500.
Pradeep Kumara, A. and Fernando, N. (2023). Audit Firm Culture & Audit Quality Qualitative Study-Sri Lankan Context.
Pramono, A.J. (2021). The Effect of Time Budget Pressure, Audit Complexity, and Audit Tenure on Audit Quality With Management Interventions as Moderating Variables”, DOI: 10.37531/sejaman.vxix.457.
Rahman, C. (2020). Organizational Culture and Its Influence on Auditing Practices: A Case Study in Audit Firms. Golden Ratio of Auditing Research, Manunggal Halim Jaya, Vol. 1 No. 1, pp. 24–33, DOI: 10.52970/grar.v1i1.363.
Ridwan, M., Ulum, B., Muhammad, F., Indragiri, I. and Sulthan Thaha Saifuddin Jambi, U. (2021). Pentingnya Penerapan Literature Review Pada Penelitian Ilmiah (The Importance of Application of Literature Review In Scientific Research).
Septyani, F.H.S.Y., Purba, Y.K. and Jonatan, R.R. (2023). Pengaruh Shift Work, Work Overload, Dan Work Life Balance Terhadap Job Performance Dengan Time Management. Vol. 3, p. 2023, DOI: http://sosains.greenvest.co.id.
Shachariyah, N., Rochayatun, S., Uin, F. and Yogyakarta, S. (2023). Audit Quality Reduction Behavior: A Literature Review. Jurnal Ekonomi Dan Bisnis, Vol. 7 No. 1, pp. 34–44, DOI: 10.14421/EkBis.2022.7.1.1764.
Silvia, R. and Hanum, Z. (2024). Pengaruh Akuntabilitas, Time Pressure Dan Pemahaman Sistem Informasi terhadap Kualitas Audit dengan Due Professional Care sebagai Variabel Intervening. Owner, Vol. 8 No. 4, pp. 4475–4489, DOI: 10.33395/owner.v8i4.2372.
Soepriyanto, G., Meiryani, Amelia, A. and Sudrajat, J. (2023). The Effect Of Workload And Burnout On Auditor Performance During The Covid-19 Pandemic. Journal of Governance and Regulation, Virtus Interpress, Vol. 12 No. 1, pp. 8–21, DOI: 10.22495/jgrv12i1art1.
Syifa Fadhila, L., Susilowati, D., Budiarti, L. and Barika, C.R. (2024). Auditor Work-Life Balance: Study Phenomenology. DOI: http://conference.forkommsaunsoed.com/index.php/iscoab-psa/article/view/118.
Wiyono, E.A. (2022). Pengaruh Time Budget Pressure, Etika Auditor Dan Fee Auditor Terhadap Kualitas Audit. Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya.
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work
