Pengaruh Komitmen Organisasional dan Profesional Terhadap Kepuasan Kerja Auditor : Motivasi Sebagai Variabel Moderating (Studi pada Auditor Kantor Akuntan Publik di Semarang) (original) (raw)
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2013
The purpose of this study is to make analysis of the significant impact of commitment, including organizational and professional commitment on external auditors’ job satisfaction. In addition, to analyze whether motivation presents as a moderating variabel in the relationship between organizational commitment - job satisfaction and professional commitment - job satisfaction. This study is expected to give useful implications not only to organizations or enterprises which hire external auditor but also external auditors at Public Accounting Office in Bandung who are used as the subject of this research also for students interested in behavioral accounting courses. The main data collection method was conducted by questionnaire. Simple random samplings and regression tools are used for analysis. The hypothetical result of the first examination shows that organizational commitment has no significant impacts on internal auditors’ job satisfaction. The hypothetical result of the second ex...
Zenodo (CERN European Organization for Nuclear Research), 2021
Penelitian ini memiliki tujuan selain untuk menguji dampak variabel komitmen organisasional maupun profesional atas kepuasan kerja baik secara langsung maupun melalui motivasi adalah juga untuk memberikan wawasan betapa pentingnya mengetahui aspek-aspek yang mampu mempengaruhi kepuasan kerja auditor agar sanggup menjaga kinerja seorang auditor tersebut. Jenis penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data primer berupa kuesioner. Populasi pada riset ini merupakan auditor yang bertugas di Kantor Akuntan Publik di Surabaya Timur. Teknik pemilihan sampel menggunakan simple random sampling dengan jumlah sampel yang didapat yaitu sebanyak 75 Auditor. Riset ini memanfaatkan teknik analisis Partial Least Square (PLS). Hasil riset ini menyatakan bahwa 1) komitmen organisasional memberi dampak signifikan atas kepuasan kerja, 2) komitmen organisasional berdampak signifikan atas motivasi auditor, 3) komitmen profesional tidak berdampak signifikan atas kepuasan kerja, 4) komitmen profesional berdampak signifikan atas motivasi auditor, 5) Semangat auditor berdampak signifikan atas kepuasan kerja, 6) komitmen organisasional berdampak atas kepuasan kerja melalui motivasi auditor, 7) komitmen profesional berdampak atas kepuasan kerja melalui motivasi auditor. Penelitian ini dapat menambah wawasan serta pengetahuan bagi praktisi, akademisi dan universitas.
2015
This research aimed to show emprical evidence about the influence of commitment to auditor's job satisfaction with motivation as intervening variable. The sample was 50 auditors in BPK office branch Yogyakarta. The data were collected by questionnaires to respondents and analyzed by SPSS tool. The research found that organizational commitment, professional commitment, and motivation influenced the job satisfaction. However, organizational commitment through motivation influenced indirectly to auditor's job satisfaction. While professional commitment through motivation influenced (significantly) to auditor's job satisfaction.
1970
A B S T R A C T Job satisfaction is very important for any profession, is no exception for professional auditors. Job satisfaction auditors increasingly paid attention to improving the performance of the company or organization so that objectives can be achieved. Many factors can increase job satisfaction, one of which is commitment. The commitment itself is divided into two organizational commitment and professional commitment. How far the influence of commitment on job satisfaction at the re-test in this study with the motivation as an intervening variable. The samples totaling 160 public accountant who worked at Public Accounting Firm (KAP) in Central Java. The method of analysis used path analysis using structural equation model. The hypothesis test result showed that organizational commitment and professional commitment have a significant influence on job satisfaction and motivatioan, motivation has a significan influence on job satisfaction. But contrary to the organizational ...
2008
The objective of this research is to know the empirical influence of organization commitment, motivation, and supervision action toward job satisfaction of junior auditors. The data were collected by survey method are using questionaire as primer data agregation. The sample of this research are 50 junior auditors within three years maximum job period from 17 public acoountant office in Jakarta. Field research are using purposive sampling method. Data has been analyze use validity test, reliability test, multiple linear regression, classical assumption test, t-test, F-test and determination coefficient. The result of this research are: (1) organization commitment influence significantly to junior auditor's job satisfaction (2) motivation influence significantly to junior auditor's job satisfaction (3) supervision action influence significantly to junior auditor's job satisfaction (4) organization commitment, motivation, and supervision action simultanously influence significantly to junior auditor's job satisfaction.
2016
The purpose of this research is to analyzed the influence of organizational commitment, professional commitment to job satisfaction of public accountants with a role stress as moderating variable. The samples of this research are 44 public accountants that worked at public accountants office which registered in Yogyakarta and Semarang. The data were analyzed by multiple regression method with moderating variable.The result of this analysis of individual test show that role conflict is not moderated of relation by organizational commitment with job satisfaction. Also with role ambiguity which not moderated or relation by organizational commitment with job satisfaction. The main practical implication of this research is that the public accountants organizational must be attention to jobs expectation of their auditors. Because that is the factors that rising the organizational commitment and in the future it will be to give a high school satisfaction.
PARADOKS : Jurnal Ilmu Ekonomi
Penelitian ini bertujuan untuk menguji dan menganalisis variabel, kinerja, dan kinerja. Untuk menentukan hubungan antara komitmen organisasi dan gaya kepemimpinan dengan Kinerja Auditor. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dengan memberikan kuesioner kepada 35 responden. Proses analisis data yang disebut analisis Structural Equation Model (SEM). Hasil penelitian menunjukkan bahwa: variabel komitmen organisasi dan gaya kepemimpinan yang positif dan signifikan terhadap kinerja auditor.
Prosiding Akuntansi, 2018
Bandung City. The sample used in this study were 83 respondents. The sampling technique uses random sampling technique with Slovin formula. The data used in this study is primary data. Data collection method uses a questionnaire method. Hypothesis Testing Analysis uses normality test, multicolinearity test, and heteroscedasticity test. Data analysis techniques using multiple linear regression analysis using SPSS 22 software. The results showed that Emotional Intelligence had a positive and significant effect on auditor performance. Organizational Commitment has a positive and significant effect on auditor performance.
2016
Penelitian ini bertujuan untuk menguji pengaruh komitmen profesional, efikasi diri, dan tekanan ketaatan terhadap pengambilan keputusan etis auditor dengan pertimbangan etis sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Kota Makassar. Hasil penelitian menunjukkan bahwa komitmen profesional, efikasi diri, dan tekanan ketaatan berpengaruh positif dan signifikan terhadap pengambilan keputusan etis auditor. Analisis variabel moderating menunjukkan bahwa pertimbangan etis mampu memoderasi komitmen profesional, dan efikasi diri terhadap pengambilan keputusan etis auditor. Namun tidak mampu memoderasi tekanan ketaatan terhadap pengambilan keputusan etis auditor. Kata kunci :Komitmen Profesional, Eikasi Diri, Tekanan Ketaatan, Pertimbangan Etis, Pengambilan Keputusan Etis Auditor.
2014
Turnover intentions has become a serious problem for many companies, include Public Accountant Firm. This research is aimed emphirically analyzing whether professional commitment, organizational commitment, role conflict and role ambiguity in Public Accountant Firm influence job satisfaction and turnover intentions. The respondents of this research were the auditors of Public Accountant Firm in Semarang with 34 questionnaires to be processed. In analyzing the data, the writer used Path Analysis. Path Analyzis is the use of regression analysis to estimate the causal relationship with the predetermined variable. This research shows that role conflict and role ambiguity have a significant influence towards job satisfaction. Professional commitment and organizational commitment do not have any significant influence toward job satisfaction. However, role ambiguity infuences the turnover intentions significantly. Professional commitment, organizational commitment, role conflict, and job s...