Abstract
Auditing is considered a stressful occupation as the job is always characterized by heavy workloads, many deadlines, time pressure, social pressure and commitment towards the organization. Public auditors are often under pressure to produce quality audit, and yet may be under serious work pressure or continually dealing with auditees in stressful situations. Work stress faced by public auditors also may lead to mental and physical distress which resulted to decrease in job performance. This study examines which potential factors of pressure that have a significant relationship to government auditors’ job performance. Factors to be test in this study are work overload, time pressure and social influence pressure. This current study contributes information and ideas to the management and academician in the theoretical and practical aspects. The respondents in this study are 203 government auditorsfrom government auditors in National Audit Department of Malaysia. The result of this study shows that there is no significant relationship on work overload to auditors’ job performance. However the result of this study found that factor of time pressure shown a positive significant relation on auditors’ job performance, while social influence pressure shown a negative significant relationship on auditors’ job performance.
Highlights
Government audit quality plays a vital role for the efficiency of government system and the efficiency of the government administration
The result indicated that R2value for the regression was .344 (34%) while adjusted R2shows that 0.334 of the variance is explained by work overload, time pressure and social influence pressure the independent variable which means 33.4% of the changes in the job performance for the dependent variable
The first hypothesis (H1) was not supported. This finding is consistent with Khan et al (2015) and Qureshi et al, (2012) who found that work overload have no significant impact on job performance
Summary
Government audit quality plays a vital role for the efficiency of government system and the efficiency of the government administration. Ensuring audit quality on auditors’ job performance becomes an important approach to increase the value of resources and stimulate economic development of the country. The government auditors’ precise judgements are needed to ensure the public money is being used economically and efficiently. The government auditors (hereafter referred to as auditors) become important agents to the government in ensuring a good perception and a good reputation in conduct of the government agencies. Auditors faced many influential factors, which could affect their job performance. This issue becomes critical since it is the auditors’ role in monitoring the management of government money
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