PENGARUH KOMITMEN ORGANISASIONAL DAN PROFESIONAL TERHADAP KEPUASAN KERJA AUDITOR DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING ( Studi pada KAP di Jawa Tengah dan DIY (original) (raw)
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2015
The purpose of this study was to examine whether organisation commitment, professional commitment and leadership style had influenced toward job satisfaction with motivation as intervening variable.  This research used primary data, auditor on puclic accountant sector in Semarang as population. Using a convenience sampling method, 43 quessioner. The data was analyzed by multiple regression. All data variable meet with validity test, reliability test, normality also classical assumption. The result showed that organization commitment, profesional commitment, leadership style and motivation influenced significantly on job satisfaction. On the other hand organization commitment, profesional commitment and leadership style had influenced on job satisfaction did not through motivation as intevening variable.  Keywords : organization committment, profesional committment, leadership style, motivation, job satisfaction
Indonesian Journal of Business and Management, 2019
Penelitian ini bertujuan menguji dan menganalisis pengaruh langsung profesionalisme terhadap kinerja auditor, pengaruh profesionalisme terhadap reward, pengaruh langsung komitmen organisasi terhadap kinerja auditor, pengaruh komitmen organisasi terhadap reward, dan pengaruh reward terhadap kinerja auditor pada Kantor Inspektorat Provinsi Sulawesi Selatan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda yang digunakan untuk menganalisis apakah variabel eksogenus (profesionalisme, komitmen organisasi dan reward) mempengaruhi variabel endogenus (kinerja auditor). Hasil penelitian menunjukkan bahwa variabel profesionalisme, komitmen organisasi dan reward berpengaruh positif dan signifikan terhadap kinerja auditor selanjutnya variabel profesionalisme dan komitmen organisasi juga berpengaruh positif dan signifikan terhadap reward pada Kantor Inspektorat Provinsi Sulawesi Selatan. Dari hasil pengujian memilki signfikansi t-hitung > t-tabel, a...
Diponegoro Journal of Management, 2021
The purpose of this study was to determine the effect of variables of Transformational Leadership, Work Motivation, and Organizational Commitment on improving employee performance. Based on company data, it is shown that there was a decline in employee performance in the third and fourth quarter of 2019. The phenomenon of decreasing performance is what underlies this research. Then build an empirical research model of transformational leadership style and work motivation on employee performance at PT. Pos Indonesia Kudus through the concept of organizational commitment. The data used in this study are primary data in the form of distributing questionnaires as many as 50 employee respondents from all departments at PT Pos Kudus. The sampling technique used in this study is probability sampling. The analysis model of this study used the PLS Structural Equation Model and to test the effect of the intervening variables, the specific indirect effect test was used. The results showed that (1) transformational leadership was positive on employee performance. (2) work motivation has a positive effect on employee performance. (3) transformational leadership has a positive effect on organizational commitment. (4) work motivation has a positive effect on organizational commitment. (5) organizational commitment has a negative effect on employee performance. From the results of the intervening test on the specific indirect effect, Organizational Commitment can be an intervening variable between Work Motivation and Employee Performance. This means that employees feel that their Work Motivation is very good and can show that employees have a sense of being motivated in terms of improving work to continue to develop so that inwardly employees have the instinct to increase their capabilities. .
Jurnal Tepak Manajemen Bisnis, 2018
Control is a mechanism utilised by executives to ensure that organisational policies and system are well in place to guide the organization to reach its goals. An internal auditor is required to possess a certain level of competency and independence to determine whether the organization's (government) work ethics is in compliance to standard law and regulations. The role of the internal auditor, as part of the APIP in the Badan Pengawasan Keuangan dan Pembangungan (BPKP) Perwakilan Provinsi Riau is to produce quality audit result that is able to exert strain on the workload, enabling law enforcers to expose corruption cases in the Riau province. A certain level and form of motivation is required to ensure that an auditor is able to work to the best of his or her ability voluntarily. The purpose of this research is to investigate the relationship between independent and dependent variables, moderated by motivation. The research methodology utilizes Partial Least Square with a sample size of ninetythree auditors from BPKP Perwakilan Provinsi Riau. The reader will be able to form the following conclusion based on the purpose of the research and area of analysis; competency and independency variables will influence the quality of the audit significantly while the workload variable will not influence the audit quality significantly. There is no significant effect between the Motivation as moderation variable and the competency, independency as well as the work load variable towards the quality of the audit.
Prosiding Seminar Hasil Penelitian dan Pengabdian Masyarakat, 2021
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Etika Auditor, Pengalaman Auditor, Biaya Audit, dan Motivasi Auditor pada Kualitas Audit. Populasi penelitian ini adalah Auditor di Kantor Akuntan Publik di Jawa Tengah Teknik pengambilan sampel menggunakan Simple Random Sampling. Data yang digunakan dalam penelitian ini adalah data primer yang diambil dengan menyebarkan kuesioner. Model analisis menggunakan model analisis regresi linier, sedangkan teknik analisis menggunakan statistik Uji F, Koefisien Determinasi(2) dan statistik uji t. Hasil pembuktian hipotesis dan pembahasan menunjukan bahwa Etika Auditor secara parsial berpengaruh positif dan signifikan terhadap Kualitas Audit, Pengalaman Auditor secara parsial berpengaruh positif dan signifikan terhadap Kualitas Audit, Biaya Audit secara parsial berpengaruh negatif dan tidak signifikan terhadap Kualitas Audit, Motivasi secara parsial berpengaruh negatif dan tidak signifikan terhadap Kualitas Audit. Selanjutnya Etika Auditor, Pengalaman Auditor, Biaya Audit, dan Motivasi secara simultan berpengaruh signifikan terhadap Kualitas Audit.
2020
The purpose of this study is to analyze the influence of good governance and auditor competence on audit quality with organizational commitment as the moderating variable. The number of samples taken are 33 auditors, because of the lack of difficulty in obtaining the questionnaires. This study used purposive sampling method by distributing questionnaires to respondents with criteria of junior auditor and senior auditor, and then collected directly from them. Afterwards, the collected data was processed by direct distribution method. Analytical technique used in this study was WarpPLS (Partial Least Square) version 5.0. The results of this study indicate that good governance has a significant effect on audit quality; while auditor competence has no significant effect on audit quality; where organizational commitment does not moderate the relationship of good governance and audit quality; also organizational commitment does not moderate the relationship between auditor competence and ...
The purpose of this study is to examine the relationship between job satisfaction, organizational commitment, and job performance of nurses in RSUD Tugurejo Semarang. Previous researches have shown controversial result on how the relationship of job satisfaction on job performance and the role of organizational commitment on it. To analyze organizational commitment as mediating/intervening variable, path analysis is used to confirm the relationship between variables. There are 130 nurses of RSUD Tugurejo Semarang participated in this research by fulfill questionnaires. The results show organizational commitment mediates the relationship between job satisfaction and job performance It means the high commitment that fit with job satisfaction will bring high organizational performance. The data was collected using self-rating so that in future research actual data of performance can be used as comparison.