Anteseden Komitmen Organisasi Dan Motivasi: Konsekuensinva Terhadap Kinerja Auditor Intern Pemerintah

Marganingsih, Arywarti; Martani, Dwi

doi:10.21002/jaki.2010.05

Cited by 9 publications

(13 citation statements)

References 43 publications

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“…These results prove that the organizational commitment can increase performance of the employees. The result of this study is consistent with Giri et al (2016), Memari et al (2013), Marganingsih &Martani (2010), andMgulqulwa (2008). The results of their research generally state that organizational commitment possessed a positive effect on one's performance.…”

Section: Discussionsupporting

confidence: 93%

Locus of Control as a Moderator of the Effects of Organizational Commitment and Pay-for-Performance on Performance of Tax Officers

Bandang

Usman

Bela

2017

IMBR

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This study aims to determine the effect of organizational commitment and pay-for-performance on performance of tax officers with locus of control as moderating variable. This research is a quantitative descriptive study. Data on this research was obtained through questionaires. Population of this study consists of 104 tax officer of South Makassar Small Taxpayers Office of which is randomly chosen 83 tax officers as a sample to answer research questionnaires. Analysis of this study is using regression analysis with residual analysis method to test the effect of moderating variable. The results of this research indicate that (1) organizational commitment has a positive effect on performance of tax officers, (2) locus of control is able to moderate the effect of organizational commitment on performance of tax officers, (3) pay-for-performance has a positive effect on performance of tax officers, and (4)) locus of control is able to moderate the effect of pay-for-performance on performance of tax officers.

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Section: Discussionsupporting

confidence: 93%

Locus of Control as a Moderator of the Effects of Organizational Commitment and Pay-for-Performance on Performance of Tax Officers

Bandang

Usman

Bela

2017

IMBR

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“…The results of this study are consistent with Ferris (1981) study, Meyer, et al (1989, and Jaramillo, et al (2005), which states that organizational commitment influences performance. Similar to the research of Marganingsih and Martani (2010), who found that organizational commitment had a positive effect on the Performance Auditor.…”

Section: Effect Of Organizational Commitment To Performance Auditorssupporting

confidence: 81%

“…This has become a demand and challenge for internal government auditors to improve their abilities and expertise to produce quality audits. However, aside from the abilities and expertise that have an impact on Auditor Performance, professional attitudes and behavior are also needed (Marganingsih and Martani, 2010).…”

mentioning

confidence: 99%

Role of Auditor Performance Mediation in Acceptance of Auditor Dysfunctional Behavior: Attribution Theory Perspective and Role Theory

Jaya

Sudarma

Roekhudin

2018

JAM

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The purpose of this study is to examine and to provide empirical evidence on the influence of role conflict and organizational commitment to acceptance of auditor dysfunctional behavior mediated by the Auditor Performances. Methods of data collection using survey and obtained 83 respondents who occupy functional positions of auditors and other internal supervisory apparatus on regional inspectorate in Ex Malang Residences.

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“…Dalam menjalankan fungsi atau peran APIP yang efektif, APIP bergantung pada kinerja auditornya mengingat auditor memiliki peran penting sebagai penilai kecukupan struktur pengendalian intern, penilai efektifitas struktur pengendalian intern, dan penilai kualitas kerja sebagaimana tertuang dalam Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 Pasal 48. Oleh karenanya, seorang auditor harus memiliki kemampuan dan keahlian untuk dapat menjalankan fungsi tersebut (Marganingsih & Martani, 2010).…”

Section: Pendahuluanunclassified

Pengaruh Independensi dan Profesionalisme Terhadap Kinerja Auditor Internal Dengan Budaya Organisasi sebagai Variabel Moderasi

Mentari

Irianto

Rosidi

2019

JAP

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This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance moderated by organizational culture. The sample of this study is internal auditors who work and has position as functional Officer Auditor and structural officers functions as an audit division in the provincial inspectorate located in the province of Central Kalimantan and chosen by random sampling technique with a total of 137 samples. The method of collecting data was survey through distribution directly. Data analysis was done out by using the Structural Equation Model - Partial Least Square (SEM-PLS) through SmartPLS version 3.0 software. The results of this study shows that independence of audtor and professionalism auditor has positive and significant impact on internal auditors performance. This study supports organizational culture as moderating variable, on impact auditors independence towards the internal auditor performance. This research support organizational culture as a moderating variable, on the impact of auditors professionalism impact towards the internal auditors performance.

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Anteseden Komitmen Organisasi Dan Motivasi: Konsekuensinva Terhadap Kinerja Auditor Intern Pemerintah

Cited by 9 publications

References 43 publications

Locus of Control as a Moderator of the Effects of Organizational Commitment and Pay-for-Performance on Performance of Tax Officers

Locus of Control as a Moderator of the Effects of Organizational Commitment and Pay-for-Performance on Performance of Tax Officers

Role of Auditor Performance Mediation in Acceptance of Auditor Dysfunctional Behavior: Attribution Theory Perspective and Role Theory

Pengaruh Independensi dan Profesionalisme Terhadap Kinerja Auditor Internal Dengan Budaya Organisasi sebagai Variabel Moderasi

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