THE EFFECT OF COMMITMENT, SELF-EFFICATION, AND PRESSURE OF TIME BUDGET ON AUDITOR PERFORMANCES

Abstract

Public accounting firms typically have high work pressure and tend to make employee stress will need an auditor who possesses the exellence performance, objective and high commitment employees. Therefore, public accounting firms need to do something to attract potential auditors with their current auditors. As to increase the auditors performances it self. This research has an objective of examining the relationship of indepent variables which are organizational commitment, self – efficacy, and time budget pressure towards the dependent variable which are auditor performance. The data was collected by using questionaire that aims the auditor profession in Jakarta. The sample of this research are 215 respondents. The data are then processed by using Structural Equation Model-Partial Least Squares (SEM-PLS) analysis. The result from hypothesis testing shows that organizational commitment , self – efficacy, and time budget pressure are significantly effect the auditor performance.