The Effect of Stress on Organizational Commitment, Job Performance, and Audit Quality of Auditors in Brunei

Session

Management, Business and Economics

Description

The fundamental purpose of this paper is to discover how stress influences the organizational commitments, job performance, and audit quality of the auditors. This paper distributed self-administered surveys and further employed univariate and multivariate analysis to examine the feedback. This research referred to stress as time pressure, work overload, role stress, social influence pressure, and work-family conflict. The findings concluded that role stress and social influence pressure significantly and negatively influenced affective commitment, while work-family conflict delivered a substantial direct relationship with affective commitment. Besides, work overload and time pressure have no notable association with affective commitment. All work stress factors have no significant association with continuance and normative commitments. Additionally, only role stress could substantially reduce the job performance of auditors, whereas the other work stress has no significant association with the job performance of auditors. Moreover, only role stress and social influence pressure could substantially diminish the audit quality, and work overload, time pressure, and work-family conflict have no significant relation to audit quality.

Keywords:

Stress; Organizational Commitments; Job Performance; Audit Quality; SPSS Software

Proceedings Editor

Edmond Hajrizi

ISBN

978-9951-550-50-5

Location

UBT Kampus, Lipjan

Start Date

29-10-2022 12:00 AM

End Date

30-10-2022 12:00 AM

DOI

10.33107/ubt-ic.2022.438

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The Effect of Stress on Organizational Commitment, Job Performance, and Audit Quality of Auditors in Brunei

UBT Kampus, Lipjan

The fundamental purpose of this paper is to discover how stress influences the organizational commitments, job performance, and audit quality of the auditors. This paper distributed self-administered surveys and further employed univariate and multivariate analysis to examine the feedback. This research referred to stress as time pressure, work overload, role stress, social influence pressure, and work-family conflict. The findings concluded that role stress and social influence pressure significantly and negatively influenced affective commitment, while work-family conflict delivered a substantial direct relationship with affective commitment. Besides, work overload and time pressure have no notable association with affective commitment. All work stress factors have no significant association with continuance and normative commitments. Additionally, only role stress could substantially reduce the job performance of auditors, whereas the other work stress has no significant association with the job performance of auditors. Moreover, only role stress and social influence pressure could substantially diminish the audit quality, and work overload, time pressure, and work-family conflict have no significant relation to audit quality.