THE INFLUENCE OF AUDIT STRUCTURE, PROFESSIONALISM, WORK DISCIPLINE, WORK-LIFE BALANCE AND OBJECTIVITY ON AUDITOR PERFORMANCE IN BALI PROVINCE

Abstract

This study explores the influence of audit structure, professionalism, work discipline, work-life balance, and objectivity on the performance of auditors in Public Accounting Firms (KAP) in Bali Province. Auditors have a strategic role in maintaining public trust in financial statements, so these factors are key elements to ensure high audit quality. The population in this study is all auditors working in Public Accounting Firms (KAP) in Bali Province as many as 20 Public Accounting Firms in Bali. The sample determination in this study used the purposive sampling method from 127 auditors working at KAP in Bali, 57 auditors did not meet the criteria of at least 1 year of work experience, thus, the number of samples used in the study was 70 auditors. The results showed that work-life balance and objectivity had a significant positive effect on auditor performance while audit structure, professionalism and work discipline had no effect on auditor performance. This research provides practical implications for KAP in managing and supporting their auditors through training, supervision, and policies that support work-life balance. Thus, this research not only contributes to the academic literature but also provides guidance for practitioners in improving the efficiency and credibility of audits. For the next research, it is expected to consider other independent variables such as technology use, time budget pressure, and organizational culture.