Journal of Business Economics and Management
Vol. 3 No. 1 (2026): Juli - September

The Effect of Organizational Learning, Career Plateau, and Job Stress on Auditor Performance

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



Article Info

Publish Date
23 Aug 2026

Abstract

This study examines the effects of organizational learning, career plateau, and job stress on auditor performance. A quantitative explanatory research design was employed using primary data collected through a structured questionnaire from auditors working at audit firms across Jakarta. The data were analyzed using IBM SPSS Statistics 26 through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The findings indicate that organizational learning has a positive and significant effect on auditor performance, whereas career plateau and job stress have negative and significant effects. The results demonstrate that organizational learning serves as an important factor in enhancing auditor performance, while career stagnation and excessive work-related stress may constrain auditors’ ability to perform effectively. These findings highlight the importance of fostering a learning-oriented organizational environment, providing meaningful career development opportunities, and managing job stress to support sustainable auditor performance.

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Journal Info

Abbrev

jbem

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Business Economics and Management (E-ISSN : 3063-8968) published by Global Sciences Publishers. The Journal of Business Economics and Management provides a forum for Students and Lecturers to explore issues and reflect on quantitative research. Journal of Business Economics and Management ...