Determinant of Auditor’s Performance: Case of Government Auditor in Bali Province

Luh Komang Merawati


This study aims to determine the effect of role stress moderated by healthy lifestyle and selfcompassion on the performance of government auditors in BPKP and BPK RI Representative of Bali Province in Denpasar. Role stress dimensions include role ambiguity, role conflict and role overload. Data was obtained by distributing questionnaires and analyzed using moderated regression with interaction test. The results prove that role overload, healthy lifestyle and selfcompassion has positif significant impact on the government auditor performance. Healthy lifestyle and self-compassion are able to moderate the influence of role overload on auditor performance with negative direction.


auditor performance, healthy lifestyle, role stressor, self-compassion

Full Text:



Agustina, Lidya. (2009) “Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Kelebihan Peran Terhadap Kepuasan Kerja dan Kinerja Auditor”. Jurnal Akuntansi Vol.1 no.1:40-69. Jakarta

Anggraini, Fransisca Reni Retno. (2008). “Role Stress sebagai Motivator bagi Auditor: Analisis Teoritis atas Dasar Teori-Teori Motivasi”. Journal The WINNERS, Vol. 9 No. 2, September 2008: 148-160

Azizah Nurul. (2015). “ Pengaruh Ketidakjelasan Peran, Konflik Peran, Profesionalisme, Budaya Organisasi, dan Tekanan Anggaran Waktu (Time Budget Pressure) Terhadap Kinerja Auditor (Studi Kasus pada Kantor Perwakilan BPKP RI Propinsi Jawa Tengah) “. Skripsi. Universitas Negeri Semarang

Bandura, A. (1997), Self-efficacy: The Exercise of Control, Freeman, New York, NY.

Bonner S.E. (1994), “A model of the effects of audit task complexity”, Accounting, Organizations and Society, Vol. 19 No. 3, pp. 213-34.

Bono, J. E. and Judge, T. A. (2003).” Core Self‐Evaluations: A Review of the Trait and its Role in Job Satisfaction and Job Performance”. European Journal of Personality,Vol 17: 5-8.

Choo, F. (1983), "Coping with Stress", The Accountants' Journal, August, pp. 327-330.

Cordes, C. L., and T. W. Dougherty. 1993. A review and an integration of research on job burnout. Academy of Management Review 18 (4): 621–656.

Damayanti, Ni Nym Sri Rahayu., Made Gede Wirakusuma, Dewa Gede Wirama.(2015).“Pengaruh Core Self Evaluations Pada KInerja Auditor BPK RI Perwakilan Provinsi Bali. E-Jurnal Ekonomi dan Bisnis Universitas Udayana 4.05 (2015) : 361-380

Danna, K., and R. W. Griffin. (1999). “ Health and well-being in the workplace: A review and synthesis of the Literature”. Journal of Management 25 .3: 357–384.

Dhiansyah, Nur Pipin. (2015). “Pengaruh Gaya Hidup Sehat dan Stress Peran Terhadap Hasil Kerja Auditor (Studi Empiris pada Auditor yang bekerja di KAP Semarang”. Skripsi. Universitas Diponegoro.

Erez, A. and Judge, T. A. (2001).” Relationship of Core Self-Evaluations to Goal Setting, Motivation, and Performance”. Journal of Applied Psychology, Vol. 86:1270-1279.

Fanani, Zaenal, Rhena Afriana Hanif, Bambang Subroto.(2007).” Pengaruh Sruktur Audit, Konflik Peran, Ketidakjelasan Peran Tehadap Kinerja Auditor”. Universitas Indonesia

Feldman, C., and Kuyken, W. (2011). Compassion in the landscape of suffering. Contemp. Buddhism 12, 143–155. doi:10.1080/14639947.2011.564831

Fogarty, T. J., J. Singh., G. K. Rhoads., and R. K. Moore. (2000). “Antecedents and consequences of burnout in accounting: Beyond the role stress model”. Behavioral Research in Accounting 12:31 -67.

Fisher, R. T. (2001). “Role stress, the type a behavior pattern, and external auditor job satisfaction and performance”. Behavioral Research in Accounting 13 (1): 143-170.

Friedman, F., R. Rosenman, and V. Carrol. (1958). “Changes in the serum cholesterol and blood clotting time in men subjected to cyclic variation of occupational stress”. Circulation 18 May: 852–861.

Friedman, M. and Rosenman, R. (1974), Type A Behavior and Your Heart, New York: Knopf.

Gratia, Ave Angelina (2014). “Pengaruh Gaya Hidup Sehat Terhadap Psychological Well-Being dan Dampaknya Pada Auditor di KAP (Studi Empiris pada Auditor Kantor Akuntan Publik di Jawa Tengah dan DIY)”. Skripsi. Program Sarjana Fakultas Ekonomika dan Bisnis Universitas Diponegoro.

Gunawan, Hendra dan Ramdan, Zulfitry. (2010). “Pengaruh Konflik Peran, Ketidakjelasan Peran, Kelebihan Peran, dan Gaya Kepemimpinan Terhadap Kinerja Auditor di Kantor Akuntan Publik Wilayah DKI Jakarta”. Jurnal Binus Bisnis Review. Jakarta

Hanif, Afriana Rheny. (2013).” Pengaruh Sruktur Audit, Konflik Peran, dan Ketidakpastian Peran Terhadap Kinerja Auditor”. Jurnal Ekonomi, Vol 21

Hanna, Elisabeth dan Firnanti, Friska. (2013). “Faktor- Faktor yang Mempengaruhi Kinerja Auditor”. Jurnal Bisnis dan Akuntansi, Vol 15, pp: 13-28

Iskandar, Takiah Mohd., Ria Nelly Sari., Zuraidah Mohd-Sanusi.,Rita Anugerah. (2012). “Enhancing auditors’s performance: The importance of motivational factors and the mediation effect of effort”. Managerial Auditing Journal Vol. 27 No. 5, 2012 pp. 462-476

Ivancevich, J. and Matteson, M. (1980 ), Stress and Work: A Managerial Perspective, Glenviewf Scott, Foresman and Company.

Jones, A., C. S. Norman., and B. Wier. (2010).” Healthy lifestyle as a coping mechanism for role stress in public accounting”. Behavioral Research in Accounting 22 (1):21-41.

Judge, T. A., J. E., Bono., C. J. Thoresen., and G. K. Patton. (2001). “The job satisfaction-job performance relationship: A qualitative and quantitative review”. Psychological Bullentin 127 (3): 376 – 407

Kageyama,Noa. ‘Self-Compassion: Does it Help or Hinder Performance?’ (accessed 15 March 2019)

Kageyama, Noa. (2014) “Practicing self-compassion”. Flutist Quaterly, Vol.40, no.1.p.28. Academic OneFile.(accessed 22 March 2019)

Kahn, R, Wolfe, P., Quinn, R, Snoek, J., and Rosenthal, R (1964), Organizational Stress: Studies in Role Conflict and Ambiguity, New York: John Wiley & Sons.

Kristina, (2014).”Pengaruh Struktur Audit, Konflik Peran Ketidakpastian Peran dan Gaya Kepemimpinan Terhadap Kinerja Auditor”. Skripsi, Program Sarjana Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Merawati, L. K., & Prayati, N. P. I. D. (2017). Healthy Lifestyle, Role Stressor dan Gaya Kepemimpinan: Studi Empiris Kinerja Auditor Pemerintah. Jurnal Ilmiah Akuntansi & Bisnis, 2(1), 143-158.

Neff, K. D. (2003). Development and validation of a scale to measure selfcompassion. Self Identity 2, 223–250. doi: 10.1080/15298860390209035

Nugraha, Adi (2017).” Pengaruh Locus of Control dan Self Compassion terhadap Kinerja Auditor (Survey pada Perwakilan Badan Pengawasan Keuangan dan Pembangunan Provinsi Sulawesi Selatan)”. Skripsi Universitas Hasanudin .

Paramitha Mayayu, Novena (2014). “Pengaruh Gaya Hidup Sehat Untuk Mengatasi Turnover Intentions yang Terjadi di Kantor Akuntan Publik”. Jurnal Akuntansi Bisnis, Vol. XIII No. 25.

Public Company Accounting Oversight Board (PCAOB). (2013). Standing Advisory Group Meeting:Discussion-Audit Quality Indicators., from cators.pdf

Putra, Bandar Wira. (2013). “Pengaruh Independensi, Profesionalisme, Struktur Audit dan Role Stress Terhadap Kinerja Auditor”. Jurnal Akuntansi, vol.1

Rebele, J. and Michaels, R (1990), "Independent Auditors' Role Stress: Antecedent, Outcome, and Moderating Variables", Behavioral Research in Accounting, 2, pp. 124-153. Rizkia, Putri. (2012). “Pengaruh Healthy Lifestyle, Role Ambiguity dan Role Conflict Terhadap Job Satisfaction Dimediasi oleh Job Burnout dan Psychological Well-Being (Study Empiris pada Auditor Internal di Kementrian RI)”. Simposium Nasional V XIII. Medan

Sanders, J. C., D. L. Fulks, and J. K. Knoblett.( 1995). “Stress and stress management in public accounting”. The CPA Journal 65: 46–49.

Senatra, P. (1980), "Role Conflict, Role Ambiguity, and Organizational Climate in a Public Accounting Firm", The Accounting Review, 55 (4), pp. 594-603.

Schick, A., L. Gordon, and S. Haka. (1990). “Information overload: A temporal approach”. Accounting, Organizations and Society 15 (3): 199–220.

Sweeney, J. T., and S. L. Summers. (2002). “The effect of the busy season workload on public accountants’ job burnout”. Behavioral Research in Accounting14 (1):223-245.

Sorenson, J. and Sorenson, T. [1974], "The Conflict of Professionals in Bureaucratic Organizations", Administrative Science Quarterly, 59, pp. 98 - 106.

Weick, K. (1983), "Stress in Accounting Systems", The Accounting Review, 58 (2), pp. 350-369.

Yustina, Andi Ina, and T. Valerina.( 2018). “Does Work-Family Conflict Affect Auditor’s Performance? Examining the Mediating Roles of Emotional Exhaustion and Job satisfaction”. Gadjah Mada International Journal of Business, Vol.20 no.1(January-April): pp 89-111



  • There are currently no refbacks.

Copyright (c) 2019 Luh Komang Merawati

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Flag Counter

Published by : Association of International Business & Professional Management
Editorial Office:
Association of International Business and Professional Management (AIBPM) JL. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
+62 341 366222

ISSN 2614-7432 (Print)
ISSN 2621-2862 (Online)

International Journal of Applied Business and International Management INDEXED: