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p-Index From 2021 - 2026
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All Journal Journal of Finance Integration and Business Independence
Virgina Ilie
Universitas Prima Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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
Journal of Finance Integration and Business Independence Vol. 2 No. 2 (2026): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v2i2.120

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.
Co-Authors Siti Aisyah Nasution Wenny Anggeresia Ginting