The study of the Effect of Work and Social Stress on Job Performance of Auditors

Job stress is a stress that a particular person is under when performing a certain occupation, and which is created through interactions between work conditions and the characteristics of the worker. Stress is created when the demands of the work environment (and the pressures related to it) is more than a person can handle, which will reduce job performance and the quality of work.

This correlational study is an applied research type regarding the purpose and uses a descriptive method. The statistical society consists of all working auditors in the field of audit in 2017. A standard questionnaire was used to collect information.

Findings showed that stress, social pressure and time pressure reduce the performance of the auditors. Also, overworking variables and work-family conflicts had no significant relationship with the auditor’s job performance.

Increasing work stress and social and time budget pressure can lead to behavioral responses and, consequently, a reduction in the quality of work and an increase in the audit firm’s costs. Because these factors create stress for auditors and if they are not identified in a timely manner, not controlling and inappropriate treatment of these occupational stresses can lead to disinterest in performing tasks, loss of efficiency, decision-making problems, disturbance in organizational communications and, as a result, reduces the auditor’s job performance.