Types of personality, audit structure and transformational leadership styles moderate the effect of organizational commitments on auditor performance
Keywords:
audit structure, auditor performance, organizational commitment, personality type, transformational leadership styleAbstract
The studies population in this study were auditors of the public accounting firm / KAP in the Province of Bali, then the research sample was determined using a purposive sampling method. Furthermore, primary data were collected in the form of respondents' perceptions using a modified questionnaire from previous researchers and tested for compliance with the instrument's validity and reliability test requirements. Then, the collected data were tabulated and analyzed using the Moderated Regression Analysis (MRA) technique through the following stages: classical assumption test, model feasibility test (F test), determination coefficient analysis (Ajd. R2), research hypothesis testing (t-test) is good for its partial and moderate influence. The results of the study found that organizational commitment improves auditor performance. Personality type is not able to strengthen the positive effect of organizational commitment on auditor performance. Audit structure and transformational leadership style reinforce the positive effect of organizational commitment on auditor performance.
Downloads
References
Adeyemi, S. B., & Fagbemi, T. O. (2010). Audit quality, corporate governance and firm characteristics in Nigeria, 5(5), 1-11.
Agung, G. Yunilma dan Herawati. 2014. Pengaruh Indenpedensi Auditor, Komitmen Organisasi, Gaya Kepemimpinan, Budaya Organisasi Terhadap Kinerja Auditor (Studi Empiris di KAP di Kota Padang dan Pekanbaru). Jurnal Universitas Bung Hatta.
AIMAN, N. (2017). Pengaruh Struktur Audit, Independensi Auditor Dan Profesionalisme Auditor Terhadap Kinerja Auditor Pemerintah (Studi pada B adan P eme riksa K euangan R epublik I ndoneisa Perwakilan Provinsi Jawa Barat) (Doctoral dissertation, Fakultas Ekonomi dan Bisnis Unpas).
Akriyanto, R. (2012). Pengaruh Independensi, Gaya Kepemimpinan, Komitmen Organisasi Dan Pemahaman Good Governance Terhadap Kinerja Auditor (Studi Empiris Pada Auditor Di Kap Wilayah Surakarta Dan Yogyakarta) (Doctoral dissertation, Universitas Muhammadiyah Surakarta).
Andiola, L. M. (2014). Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects. Journal of Accounting Literature, 33(1-2), 1-36. https://doi.org/10.1016/j.acclit.2014.07.001
Arifah, N. (2012). Pengaruh Independensi Auditor, Komitmen Organisasi dan Gaya Kepemimpinan Terhadap Kinerja Auditor. Skripsi Fakultas Ekonomi dan Bisnis Universitas Hasanudin.
Arum, E. D. P. (2008). Pengaruh persuasi atas preferensi klien dan pengalaman audit terhadap pertimbangan auditor dalam mengevaluasi bukti audit. Jurnal akuntansi dan keuangan Indonesia, 5(2), 156-181.
Bamber, E. M., Snowball, D., & Tubbs, R. M. (1989). Audit structure and its relation to role conflict and role ambiguity: An empirical investigation. Accounting review, 285-299.
Baron, R. A. Greenberg. J., 1990, Behavior in Organizations: Understanding and Managing the Human Side of Work. Aufl. Boston usw.
Bass, B. M., & Steidlmeier, P. (1999). Ethics, character, and authentic transformational leadership behavior. The leadership quarterly, 10(2), 181-217. https://doi.org/10.1016/S1048-9843(99)00016-8
Bonner, S. E., & Sprinkle, G. B. (2002). The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research. Accounting, organizations and society, 27(4-5), 303-345. https://doi.org/10.1016/S0361-3682(01)00052-6
Bowrin, A. R. (1998). Review and synthesis of audit structure literature. Journal of Accounting literature, 17, 40.
Cavazotte, F., Moreno, V., & Bernardo, J. (2013). Transformational leaders and work performance: The mediating roles of identification and self-efficacy. BAR-Brazilian Administration Review, 10(4), 490-512.
Djalil, M. A. (2002). Persepsi Auditor Tentang Pengaruh Struktur Audit dan Prinsip Organisasional Terhadap Konflik dan Ambiguitas Peran. Lembaga Penelitian Universitas Syah Kuala, 5, 146-162.
Donnelly, D. P., Quirin, J. J., & O'Bryan, D. (2003). Auditor acceptance of dysfunctional audit behavior: An explanatory model using auditors' personal characteristics. Behavioral research in accounting, 15(1), 87-110.
Ermawati, M. D., Sinarwati, N. K., & Edy Sujana, S. E. (2014). Pengaruh Role Stress Terhadap Kinerja Auditor dengan Emotional Quotient Sebagai Variabel Moderating (Studi Empiris pada Kantor Akuntan Publik di Bali). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2(1).
Fanani, Z., Hanif, R. A., & Subroto, B. (2008). Pengaruh struktur audit, konflik peran, dan ketidakjelasan peran terhadap kinerja auditor. Jurnal Akuntansi dan Keuangan Indonesia, 5(2), 139-155.
Fisher, J. G. (1998). Contingency theory, management control systems and firm outcomes: past results and future directions. Behavioral research in accounting, 10, 47.
Fitriani, S. (2012). Daljono. 2012. Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Pengetahuan Dan Per-sepsi Etis Terhadap Audit Judgement. diponegoro Journal of Accounting, 1(1), 1-12.
Fordham, F. (1988). Pengantar Psikologi CG Jung. Jakarta: Bhratara Karya Aksara.
Gayatri, K. D. P., & Suputra, I. D. (2016). Pengaruh Struktur Audit, Tekanan Waktu, Disiplin Kerja dan Komitmen Organisasi pada Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, Mei (15), 1366-1391.
Gibson, J. L. (1996). A mile wide but an inch deep (?): The structure of democratic commitments in the former USSR. American Journal of Political Science, 396-420.
Goodwin?Stewart, J., & Kent, P. (2006). Relation between external audit fees, audit committee characteristics and internal audit. Accounting & Finance, 46(3), 387-404. https://doi.org/10.1111/j.1467-629X.2006.00174.x
Govindarajan, V. (1986). Impact of participation in the budgetary process on managerial attitudes and performance: Universalistic and contingency perspectives. Decision sciences, 17(4), 496-516. https://doi.org/10.1111/j.1540-5915.1986.tb00240.x
Hadi Suryana, F. (2013). Pengaruh Struktur Audit, Komitmen Organisasi Konflik Peran dan Efektivitas Penggunaan Teknologi Sistem Informasi Akuntansi Terhadap Kinerja Auditor.
Hanif, R. A. (2013). Pengaruh Struktur Audit, Konflik Peran, dan Ketidakjelasan Peran Terhadap Kinerja Auditor. Jurnal Ekonomi. September, 21(3), 1-15.
Hartanto, H. Y. (2001). Analisis Pengaruh Tekanan Ketaatan Terhadap Judgment Auditor (Doctoral dissertation, [Yogyakarta]: Universitas Gadjah Mada).
Hayati, R., Anggraini, F., & Yunilma, Y. (2013). Pengaruh persepsi, tipe kepribadian dan kepuasan kerja terhadap kinerja auditor pada kap di wilayah kota padang dan pekanbaru.
Herawaty, S. A. (2007). Analisis pengaruh independensi, mekanisme corporate governance, dan kualitas audit terhadap integritas laporan keuangan. Makalah Simposium Nasional Akuntansi X, Makassar.
Herliansyah, Y., & Ilyas, M. (2006). Pengaruh pengalaman auditor terhadap penggunaan bukti tidak relevan dalam auditor judgment. SNA 9 Padang, 23-26.
Ikhsan, A., & Ghozali, I. (2006). Metodologi Penelitian Untuk Akuntansi dan Manajemen. Medan: Maju.
Indrayanto, A., Burgess, J., & Dayaram, K. (2014). A case study of transformational leadership and para-police performance in Indonesia. Policing: An International Journal of Police Strategies & Management.
Jaramillo, F., Mulki, J. P., & Marshall, G. W. (2005). A meta-analysis of the relationship between organizational commitment and salesperson job performance: 25 years of research. Journal of Business Research, 58(6), 705-714. https://doi.org/10.1016/j.jbusres.2003.10.004
Kristianti, I. (2012). Pengaruh tipe kepribadian dan penerimaan perilaku disfungsional terhadap audit judgment. Universitas Kristen Satya Wacana.
Lubis, N. (2011). Analisis Faktor-Faktor Penerimaan Opini Audit Going Concern. Sekolah Tinggi Ilmu Ekonomi Perbanas. Surabaya.
Luthans, F. (1998). Organizational Behaviour: Personality and Attitude. Eight Edition. New York: McGraw Hill.
Meyer, J. P., & Allen, N. J. (1984). Testing the" side-bet theory" of organizational commitment: Some methodological considerations. Journal of applied psychology, 69(3), 372.
Meyer, J. P., Paunonen, S. V., Gellatly, I. R., Goffin, R. D., & Jackson, D. N. (1989). Organizational commitment and job performance: It's the nature of the commitment that counts. Journal of applied Psychology, 74(1), 152.
Moyer, J. H., Heider, C., Pevey, K., & Ford, R. V. (1958). The effect of treatment on the vascular deterioration associated with hypertension, with particular emphasis on renal function. The American journal of medicine, 24(2), 177-192.
Mulyadi, E., Harish, S., O'Neill, J., & Rebello, R. (2009). MRI of impingement syndromes of the shoulder. Clinical radiology, 64(3), 307-318. https://doi.org/10.1016/j.crad.2008.08.013
Murray, D. (1990). The performance effects of participative budgeting: An integration of intervening and moderating variables. Behavioral Research in accounting, 2(2), 104-123.
Noviyanti, S. (2008). Skeptisme profesional auditor dalam mendeteksi kecurangan. Jurnal Akuntansi dan Keuangan Indonesia, 5(1), 102-125.
Pincus, K. V. (1991). Audit judgment confidence. Behavioral Research in Accounting, 3(1), 39-65.
Porter, H. S., Silverman, S. M., & Tuan, T. F. (1974). On the behavior of airglow under the influence of gravity waves. Journal of Geophysical Research, 79(25), 3827-3833. https://doi.org/10.1029/JA079i025p03827
Putra, I. G. B. W., Wira, G. B., & Ariyanto, D. (2012). Pengaruh Independensi, Profesionalisme, Struktur Audit, dan Role Stress Terhadap Kinerja Auditor BPK RI Perwakilan Provinsi Bali. E-Jurnal Akuntansi, 1(1), 1-18.
Putri, P. A., & Laksito, H. (2013). Pengaruh lingkungan etika, pengalaman auditor dan tekanan ketaatan terhadap kualitas audit judgment. Diponegoro Journal of Accounting, 383-393.
Rahayu, N. M. M. S., & Badera, D. N. (2017). Pengaruh Locus Of Control Internal, Motivasi Kerja, Gaya Kepemimpinan Tranfor-masional, Komitmen Organisasi pada Kinerja Auditor. E-Jurnal Akuntansi. Universitas Udayana, 19.
Reed, S. A., Kratchman, S. H., & Strawser, R. H. (1994). Job satisfaction, organizational commitment, and turnover intentions of United States accountants. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/09513579410050371
Sapariyah, R. A. (2011). Pengaruh Good Governance dan Independensi Auditor terhadap Kinerja Auditor dan Komitmen Organisasi (Survey Pada Kantor Akuntan Publik di Surakarta). Jurnal Ekonomi Bisnis dan Perbankan, 19(16), 15-29.
Satwika, A. N. & Ramantha, I. Wa. (2015). Pengaruh Profesionalisme, Etika Profesi, dan pelatihan Auditor Terhadap Kinerja Auditor pada Kantor Akuntan Publik di Bali. E-Jurnal Akuntansi Universitas Udayana, 13(3): h:916-943.
Sekarsari, N. (2014). Pengaruh Independensi Auditor, Komitmen Organisasi, Pemahaman Good Governance, Integritas Auditor, Budaya Organisasi, Dan Etos Kerja Terhadap Kinerja Auditor (Studi Empiris Pada Kantor Akuntan Publik di Surakarta (Doctoral dissertation, Universitas Muhammadiyah Surakarta).
Setiyadi, N. & Rasmini, N. K. (2016). Pengaruh Gaya Kepemimpinan, Komitmen Organisasi, dan Sistem Informasi Akuntansi pada Kinerja Auditor Kantor Akuntan Publik.
Siahaan, V. D. (2010). Pengaruh Profesionalisme Terhadap Komitmen Organisasi Dalam Upaya Meningkatkan Kinerja Auditor (Studi Pada Kantor Perwakilan BPK-RI Provinsi Aceh). Jurnal Telaah dan Riset Akuntansi, 3(1), 10-28.
Sina, M. I., & Suharnomo, S. (2013). Analisis Pengaruh Gaya Kepemimpinan Transformasional Terhadap Kinerja Karyawan dengan Komitmen Organisasi sebagai Variabel Intervening (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).
Solomon, M. R. (2010). Consumer behaviour: A European perspective. Pearson education.
Somers, M. J., & Birnbaum, D. (1998). Work?related commitment and job performance: it's also the nature of the performance that counts. Journal of Organizational Behavior: The International Journal of Industrial, Occupational and Organizational Psychology and Behavior, 19(6), 621-634. https://doi.org/10.1002/(SICI)1099-1379(1998110)19:6%3C621::AID-JOB853%3E3.0.CO;2-B
Stuart, I., & Prawitt, D. F. (2004). The influence of audit structure on auditors' performance in high and low complexity task settings. Available at SSRN 569871.
Suseno, N. S. (2013). An empirical analysis of auditor independence and audit fees on audit quality. International Journal of Management and Business Studies, 3(3), 82-87.
Svanberg, J., & Öhman, P. (2015). Auditors' identification with their clients: Effects on audit quality. The British accounting review, 47(4), 395-408. https://doi.org/10.1016/j.bar.2014.08.003
Szczepa?ska-Woszczyna, K. (2015). Leadership and organizational culture as the normative influence of top management on employee's behaviour in the innovation process. Procedia Economics and Finance, 34, 396-402. https://doi.org/10.1016/S2212-5671(15)01646-9
Tintami, P. Susanto,(2012). Pengaruh Budaya Organisasi dan gaya kepemimpinan transformasional terhadap kinerja Karyawan melalui Disiplin Kerja pada Karyawan Harian SKT Megawon II PT. Djarum Kudus.
Wardana, M. A., & Ariyanto, D. (2016). Pengaruh Gaya Kepemimpinan Transformasional, Objektivitas, Integritas Dan Etika Auditor Terhadap Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 14(2), 948-976.
Warren, D. E., & Alzola, M. (2009). Ensuring independent auditors: Increasing the saliency of the professional identity. Group decision and negotiation, 18(1), 41-56. https://doi.org/10.1007/s10726-008-9123-0
Wibowo, H. A. O. (2009). Pengaruh Independensi Auditor. Komitmen Organisasi, Gaya Kepemimpinan, dan Pemahaman Good Governance terhadap Kinerja Auditor (Studi Empiris pada Kantor Akuntan Publik di Daerah Istimewa Yogyakarta).
Wijana, D. G. A., & Ramantha, I. W. (2015). Interitas sebagai pemoderasi pengaruh komitmen organisasi pada kinerja auditor. E-Jurnal Akuntansi, 841-851.
Yucel, I., & Bektas, C. (2012). Job satisfaction, organizational commitment and demographic characteristics among teachers in Turkey: Younger is better?. Procedia-Social and Behavioral Sciences, 46, 1598-1608. https://doi.org/10.1016/j.sbspro.2012.05.346
Yunilma. (2000). Persepsi Auditor Tentang Pengaruh Struktur Audit dan Prinsip Organisasi terhadap Konflik Peran dan Ketidakjelasan Peran, Serta Konsekuensinya. Tesis. Program Pascasarjana Universitas Gajah Mada, Yogyakarta.
Published
How to Cite
Issue
Section
Copyright (c) 2020 International research journal of management, IT and social sciences
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Articles published in the International Research Journal of Management, IT and Social sciences (IRJMIS) are available under Creative Commons Attribution Non-Commercial No Derivatives Licence (CC BY-NC-ND 4.0). Authors retain copyright in their work and grant IRJMIS right of first publication under CC BY-NC-ND 4.0. Users have the right to read, download, copy, distribute, print, search, or link to the full texts of articles in this journal, and to use them for any other lawful purpose.
Articles published in IRJMIS can be copied, communicated and shared in their published form for non-commercial purposes provided full attribution is given to the author and the journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
This copyright notice applies to articles published in IRJMIS volumes 7 onwards. Please read about the copyright notices for previous volumes under Journal History.
