Professionalism and Work Experience on Job Satisfaction and Auditor Performance

Badaruddin, Badaruddin; Surianto, Surianto; Fatmasari, Fatmasari

doi:10.57178/atestasi.v5i1.38

Cited by 3 publications

(3 citation statements)

References 6 publications

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“…These emerging challenges could consequently hurt auditors' job satisfaction. Previous work found that low audit workload (Persellin et al, 2019), variable work experiences and higher professionalism (Badaruddin et al, 2022), less work–family conflict (Geroda & Puspitasari, 2017), and satisfying communications with supervisors (Pincus, 1986) lead to increased auditor job satisfaction. However, Jin et al (2022) interviews revealed a higher workload, higher audit risk, and lower communication efficiency associated with remote auditing.…”

Section: Literature Reviewmentioning

confidence: 99%

Impact of remote audit on audit quality, audit efficiency, and auditors' job satisfaction

Goel

Williams

2023

Int J Auditing

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The audit profession has experienced a digital transformation over the last decade with a rapid shift towards remote auditing forced by the recent COVID pandemic. This shift has led to changes related to the way auditors work and perceive. Through a survey of external auditors, this study addresses how the changes from on‐site audits to remote audits affect audit success (i.e., audit quality, audit efficiency, and auditors' job satisfaction); we also explore dispositional and situational factors that contribute to remote audit success. Our results show that working remotely leads to high audit efficiency. Auditors' flexibility management competency leads to high remote audit quality and efficiency; and a physical working environment conducive for concentrating on audit tasks is positively associated with audit efficiency and auditors' job satisfaction for remote audits. We also found that working remotely could enhance audit quality and efficiency when the audit firm provides sufficient support to auditors. Our study provides insights for audit firms, regulators, and other stakeholders as they evaluate the many challenges the audit profession faces in achieving remote audit success.

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Section: Literature Reviewmentioning

confidence: 99%

Impact of remote audit on audit quality, audit efficiency, and auditors' job satisfaction

Goel

Williams

2023

Int J Auditing

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“…Teaching experience is a significant individual component connected with teachers' professional development engagement (Badaruddin et al, 2022); this brought the topic of teaching experience more attention. According to Huberman (1989) and Steffy and Wolfe (2001), the participation patterns of teachers in professional development activities reveal unique ways as they go through their teaching careers.…”

Section: Experience and Job Satisfactionmentioning

confidence: 99%

Perceptions of Conflict between Self-Efficacy, Job Satisfaction, and Work-Life Balance among University Teachers

Khadka,

Khadka

2023

Nep. J. Multidisc. Res.

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The study explored the relationship between work-life balance, perceptions of personal conflict between work and family, university teachers' self-efficacy, and job satisfaction. The study used 210 responses from university teachers working in different public and private colleges in Kathmandu Metropolitan City, the capital city of Nepal, based on a purposive sampling technique. The data were analyzed using regression and correlation analysis. Findings showed a good correlation between self-efficacy, job satisfaction, perceived work-family conflicts, and perceived balance of teachers' work life. In addition, the findings discovered that conflict between work and family was the most significant predictor of job satisfaction. The results indicate that increasing teachers' sense of self-efficacy, fostering a better work-life balance, and decreasing work-family conflict can all benefit teachers' contentment with their jobs and their likelihood of staying in them. These results have considerable ramifications for schools, governments, and other educational stakeholders looking to boost educator satisfaction and happiness on the job.

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“…To fulfill his responsibilities, an auditor must have a professional attitude and superior work skills, and the results can be seen from his performance. Financial statements are important information for auditors that is needed to determine whether the report is reasonable without exception (WTP) or reasonable with exception (WDP) (Badaruddin et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

Auditor Performance Within Moderasi Compliance and the Influence of Audit Structure, Good Governance, and Organizational Culture

Weigh,

Anindita

2023

bijak

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The purpose of this study is to investigate the role of audit structure, Good Governance, and organizational culture in influencing the performance of auditors on the Audit Board of the Republic of Indonesia (BPK RI). This quantitative research employs a survey conducted on auditors of government agencies in six regions of Indonesia, and the survey tool employs questionnaires, which are delivered to 320 persons and returned by all of them. Partial Lease Square Analysis Using the Structural Equation Model (SEM) (PLS). According to the findings, the Audit Structure, excellent governance, and corporate culture all have a favorable impact on auditor performance. Compliance moderation in the relationship Audit structure, good governance does not strengthen or weaken the relationship Audit structure, good governance to auditor performance in the variable of compliance moderation. Meanwhile, compliance moderation appears to be capable of strengthening the link between organizational culture and auditor performance. The study's findings are valuable for auditors and researchers in understanding the elements that affect auditor performance as well as the effect of compliance moderation on auditor performance within the Auditor of the Audit Board of the Republic of Indonesia (BPK RI).

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Professionalism and Work Experience on Job Satisfaction and Auditor Performance

Cited by 3 publications

References 6 publications

Impact of remote audit on audit quality, audit efficiency, and auditors' job satisfaction

Impact of remote audit on audit quality, audit efficiency, and auditors' job satisfaction

Perceptions of Conflict between Self-Efficacy, Job Satisfaction, and Work-Life Balance among University Teachers

Auditor Performance Within Moderasi Compliance and the Influence of Audit Structure, Good Governance, and Organizational Culture

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