The Impact of Healthy Lifestyle, Psychological Well-Being, and Time Budget Pressure on Auditor Performance: The Moderating Role of Workplace Spirituality

Abstract

The auditing profession ranks among the ten most stressful professions, primarily due to the constant pressure and heavy workloads auditors face in their daily routines. This study explores the impact of healthy lifestyle, psychological well-being, and time budget pressure on auditor performance, with workplace spirituality as a moderating variable. Conducted among auditors in public accounting firms in Bali, Indonesia,  the study highlights the significant role of both internal (healthy lifestyle and psychological well-being) and external (time budget pressure) factors on performance. Findings indicate that healthy lifestyle and psychological well-being positively influence auditor performance, while properly managed time budget pressure enhances efficiency. The moderation by workplace spirituality further strengthens these relationships, suggesting its crucial role in enhancing auditor performance. Future research should include auditors from the Financial and Development Supervisory Agency and the Bali Provincial Inspectorate to represent uniform work conditions.

Keywords: Auditor Performance, Healthy Lifestyle, Psychological Well-Being, Time Budget Pressure, Workplace Spirituality

DOI: 10.7176/RJFA/15-7-06

Publication date: July 30th 2024