Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi dan Bisnis
Riman Abimanyu
Universitas Graha Karya Muara Bulian
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Auditor Workload and Audit Quality: The Mediating Roles of Fatigue and Burnout Among Apip Auditors in Maluku Zulkipli Zulkipli; Pranatalindo Simanjuntak; Muhammad Iqbal; Riman Abimanyu; Robby Erviando
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.2823

Abstract

This study examines the effect of auditor workload on audit quality, with fatigue and burnout as mediating variables, in the context of Government Internal Auditors (APIP) in Maluku, Indonesia. An exploratory quantitative approach was employed using survey data from 133 APIP auditors through a census technique. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS, including assessment of the measurement and structural models as well as mediation testing through bootstrapping. The results show that auditor workload has a negative effect on audit quality (β = -0.367), while positively influencing fatigue (β = 0.388) and burnout (β = 0.261). In addition, both fatigue (β = -0.403) and burnout (β = -0.299) reduce audit quality. Mediation analysis confirms that fatigue and burnout partially mediate the relationship between workload and audit quality.These findings indicate that excessive workload not only directly reduces audit quality but also indirectly weakens it through deteriorating psychological well-being. This study contributes to the audit literature by integrating psychological factors into the workload on audit quality relationship and providing empirical evidence from the understudied context of government internal auditors in Indonesia.
Co-Authors Muhammad Iqbal Pranatalindo Simanjuntak Robby Erviando Zulkipli Zulkipli