Jurnal Akuntansi Keuangan Dan Perpajakan
Vol. 3 No. 1 (2026): Juli - September

When Pressure Helps: How Stress, Role Ambiguity, and Emotional Intelligence Shape Audit Efficiency

Ricky Bryan D.P. Tampubolon (Institut Pertanian Bogor)



Article Info

Publish Date
15 Aug 2026

Abstract

This study aims to analyze the effects of work stress, role ambiguity, and emotional intelligence on audit efficiency among external auditors. Data were collected through a survey of 145 auditors working in various audit firms in Jakarta and analyzed using multiple linear regression with a 5% significance level. The results show that all three variables have a positive and significant effect on audit efficiency. These findings indicate that well-managed work pressure, flexible role clarity, and high emotional intelligence can enhance auditors’ effectiveness and timeliness in completing audits. This study highlights the importance of psychological and emotional factors as key determinants of auditors’ work efficiency in the era of professionalism and audit digitalization.

Copyrights © 2026






Journal Info

Abbrev

jakp

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Keuangan Dan Perpajakan (E-ISSN : 3063-8208) yang diterbitkan oleh Global Scients Publisher adalah jurnal nasional sebagai media kajian ilmiah hasil penelitian, pemikiran, dan kajian kritis-analitik mengenai penelitian di bidang Akuntansi keuangan, akuntansi Manajemen, Sistem ...