Factor influencing job performance in audit and consulting services of big 4 accounting company in Thailand during COVID-19 situation

Abstract

The Coronavirus (COVID-19) pandemic in Thailand began on January 13, 2020. Thai government had announced lockdown which had an effect to the work system to response and prevent the outbreak of COVID-19. There are many previous studies have been discussed on how work from home affected to job performance in generally term but there are only few research showing how work from home is affecting to audit and consulting services. Therefore, this study is aimed to determine the factors that influence job performance in audit and consulting services of big 4 companies in Thailand. This study develops a conceptual framework from previous literature review, which consist of five independent variables. The study used the quantitative research survey method, a questionnaire was developed and distributed equally to 280 employees in big 4 companies in Thailand and 264 employees were responded. The result of the study showed that employee commitment has impact on job satisfaction, despite of work-life balance has no impact on job satisfaction. Moreover, work environment and job satisfaction have affected to job performance, whereas remote working has no affect to job performance.