EFFECT OF JOB STRESS, UNDERSTANDING OF GOOD GOVERNANCE, AUDITOR INTEGRITY AND AUDITOR INDEPENDENCE ON PERFORMANCE  OF AUDITORS

Fikri Abdul Azis; Amanda Agnes Silviani

Fikri Abdul Azis University of Riau Pekanbaru
Amanda Agnes Silviani University of Riau Pekanbaru

Keywords: Independence; Integrity; Job Stress; Performance Auditors; Understanding of Good Governance

Abstract

Auditor performance is an act or implementation of an audit task that has been completed by the auditor within a certain period of time. This study aims to determine the effect of job stress, understanding of good governance, integrity, and independence on auditor performance. The
population in this study is the Inspectorate of Pekanbaru City and Rokan Downstream District. The sample selection in this study used the census method. All populations are made into samples of which as many as 40 respondents. The data analysis method used is multiple linear regression. The results of the study show that the understanding of good governance, integrity, and independence has a significant effect on auditor performance. Meanwhile, job stress has no effect on auditor performance. These findings imply that local government inspectorates should prioritize continuous ethical training and the strengthening of institutional independence to maintain high audit quality, as these internal values outweigh the physiological pressures of workplace stress in determining professional outcomes.