Pengaruh Komitmen Organisasi dan Motivasi Kerja Terhadap Kinerja Auditor Dengan Tindakan Supervisi Sebagai Variabel Moderasi
| Main Authors: | Mirah Kusuma Putri, Ida Ayu, Badera, I Dewa Nyoman |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2019
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/45552 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/45552/28185 |
Daftar Isi:
- In carrying out its duties as a public accountant, auditors are required to work in accordance with audit standard guidelines and accountants' code of ethics. Audit performance is influenced by several factors, including organizational commitment, work motivation and supervision measures. This study aims to determine the effect of organizational commitment and work motivation on the performance of auditors with supervision as a moderating variable. The location of this research was conducted at the Public Accountant Office in the Province of Bali. The data of this study uses primary data processed through questionnaires with data analysis techniques using moderation regression analysis. The results of this study indicate that organizational commitment and work motivation have a positive and significant effect on auditor performance. The results of the study also show that supervision measures strengthen the relationship between organizational commitment and work motivation towards auditor performance at the Bali Provincial Public Accountant Office. Keywords: organizational commitment, work motivation, supervision actions and auditor performance
- Dalam melaksanakan tugasnya sebagai seorang akuntan publik, auditor dituntut untuk bekerja sesuai pedoman standar audit dan kode etik akuntan. Kinerja audit dipengaruhi oleh beberapa faktor yaitu diantaranya komitmen organisasi, motivasi kerja dan tindakan supervisi. Penelitian ini bertujuan untuk mengetahui pengaruh komitmen organisasi dan motivasi kerja terhadap kinerja auditor dengan tindakan supervisi sebagai variabel moderasi. Lokasi penelitian ini dilakukan di Kantor Akuntan Publik di Provinsi Bali. Data penelitian ini menggunakan data primer yang diolah melalui penyebaran kuesioner dengan teknik analisis data menggunakan analisis regresi moderasi. Hasil penelitian ini menunjukkan bahwa komitmen organisasi dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja auditor. Hasil penelitian juga menunjukkan bahwa tindakan supervisi memperkuat hubungan komitmen organisasi maupun motivasi kerja terhadap kinerja auditor di Kantor Akuntan Publik Provinsi Bali. Kata kunci: komitmen organisasi, motivasi kerja, tindakan supervisi dan kinerja auditor