PENGARUH KOMITMEN ORGANISASI, PROFESIONALISME AUDITOR, DAN ETIKA PROFESI PADA KINERJA AUDITOR DI KANTOR AKUNTAN PUBLIK PROVINSI BALI
Keywords:
organizational commitment, auditor professionalism, professional ethics, auditor performance
Abstract
Auditor performance is the quality and quantity achieved by an auditor in carrying out his duties in accordance with their responsibilities. Performance assesment is an attempt by the leader to assess the work of his subordinates. This research aims to determine the effect of organizational commitment, auditor professionalism, Professional Ethics against Auditor's Performance at a Public Accounting Firm registered at the Indonesian Institute of Certified Public Accountants (IAPI) in 2019. The sample in this study was 50 auditors who had 2 years or more experience. Determination of the sample using purposive sampling method. Hypothesis testing in this study uses multiple regression analysis. The results showed that organizational commitment variable negatively influenced auditor performance and professional ethics variables negatively affected auditor performance with. whereas, auditor professionalism has a positive effect on auditor performance
ditor performance
References
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Meyer, J. P. et. al. 1989. Organizational Commitment and Job Performance: It's the Nature of the Commitment That Counts. Journal of Applied Psychology, 74: 152-156
Mowday, R. T., Porter, L. W. & Steers, R. M. 1992. Employee-organization linkages: The Psychology of commitment, absenteeism, and turnover. New York: Academic Press
Mulyadi. (2002). Auditing. Edisi Keenam. Penerbit Salemba Empat. Jakarta.
Nouri, Hossein and Parker, Robert J. 1996. The Effect of Organization Commitment on The Relation Betwen Budgetary Participation an Budgetary Slack, Behavioral Research in Acounting, 8 : 76-90
Astika, Putra I.B. 2011. Teori Akuntansi: Konsep Dasar Akuntansi Keuangan. Bali. Fakultas EkonomiUniversitas Udayana.
Baihaqi, FauzanMuhammad. 2010. Pengaruh Gaya Kepemimpinan Terhadap Kepuasan Kerja dan Kinerja dengan Komitmen Organisasi Sebagai Variabel Intervening (Studi Pada PT. Yudhistira Ghalia Indonesia Area Yogyakarta). Skripsi. Semarang: Universitas Diponegoro.
Bamber, E Michael dan Iyer, Venkataraman M.2002. Big 5 auditors' professional and organizational identification: Consistency or conflict. A Journal Practice & Theory Volume 20 (2).h:21.
Bariyima, Kiabel, David 2012. Auditor Internaling and Performance of Government Enterprises: A Nigeria Study. Double Blind Peer Reviewed International Research Journal, 12 (6) : 1-17
Ciarrochi, J., Deane, F.P. Anderson, S. 2002. Emotional Intelligence Moderates the Relationship between Stress and Mental Health. Personality and Individual Differences. Personality and Individual Differences32 : 197-209
Ghozali, Imam. 2014. Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Edisi ke-7. Semarang: Universitas Diponegoro.
Gibson James. L, Ivancevich John M. dan Donnely James H, Jr. 1996. Organisasi Perilaku, Struktur dan Proses. Terjemahan. Jilid 1. Penerbit Binarupa Aksara, Jakarta.
Gordon F. Woodbine dan Joanne Liu. 2010. Leadership Styles and the Moral Choice of Internal Auditors. Electronic Journal of Business Ethics and Organization Studies. Vol. 15 No. 1.
Hall, James A dan Tommie Singleton. (2007). Audit dan Assurance Teknologi Informasi Edisi Kedua Jakarta: Selemba Empat
Hardjana, Agus. (2002). Pekerja Profesional. Yogyakarta : Kanisius.
Hudiwinarsih, Gunasti.2010. Auditors’Experience , Competency, And Their Independency As The Influencial Factors In Professionalism.Journal of Economics, Business and Accountancy Ventura Volume 13 ( 3 ).h:253264.
Julio, 2012. Pengaruh profesionalisme auditor, komitmen organisasi, role stress, dan burnout Terhadap Kinerja dan kepuasaan auditor ( Study Emperis pada BPKP Perwakilan provinsi jawa tengah di semarang)
Kalbers, Lawrence P. Dan Fogarty, Timothi J. 1995. "Profesionalism and Its Consequences: A Study of Internal Auditors". Auditing : A Journal of Practice adn Theory. Ohio
Kuang Chi, et. Al. 2007. Investigating the relationship among leadership styles, emotional intelligence ang organization commitmen on job performance: A study of sales people in Thailand.Journal of human Resource and Adult learning vol 3,num.2 december 2007.
Lekatompessy, J.E (2003), Hubungan profesionalisme dengan konsekuensinya ; komitmen organisasional, Kepuasan Kerja, Prestasi Kerja dan Keinginan Berpindah (StudiEmpiris di Lingkungan Akuntan Publik). Jurnal Bisnis dan Akuntansi. Vol.5 No.1 April 2003 Hlm. 69-84.
Making.Journal Of Internasional Accounting Research Volume 11 ( 1 ).h:5-34.Allen, Mary F., Linville, Mark, Stott, David M.2005.The Effect of Litigation on Independent Auditor Selection. American Journal of Business Volume20 (1).h:37.
Mangkunegara, Anwar Prabu. 2005. "Evaluaso Kinerja SDM". Refika Aditama. Bandung
Meyer, J. P. et. al. 1989. Organizational Commitment and Job Performance: It's the Nature of the Commitment That Counts. Journal of Applied Psychology, 74: 152-156
Mowday, R. T., Porter, L. W. & Steers, R. M. 1992. Employee-organization linkages: The Psychology of commitment, absenteeism, and turnover. New York: Academic Press
Mulyadi. (2002). Auditing. Edisi Keenam. Penerbit Salemba Empat. Jakarta.
Nouri, Hossein and Parker, Robert J. 1996. The Effect of Organization Commitment on The Relation Betwen Budgetary Participation an Budgetary Slack, Behavioral Research in Acounting, 8 : 76-90
Published
2019-12-20
Section
Articles
