How Supervision Able to Moderate Professional Commitment and Motivation on Auditor Work Performance

Handoko, Bambang Leo; Thomas, Gen Norman; Rosita, Ameliya

doi:10.1145/3463531.3463553

Cited by 1 publication

(1 citation statement)

References 9 publications

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“…In this context, studies examining the effect of professional commitment on the quality of independent auditing revealed that the quality of independent auditing increases as the level of professional commitment of independent auditors increases (Selimoğlu & Yeşilçelebi, 2014;Tandiontong, 2013). There are studies in the literature that found professional commitment has a positive relationship with audit quality (Lestari et al, 2020;Leo Handoko et al, 2021). Thus, the hypothesis was generated as follows.…”

Section: Introductionmentioning

confidence: 99%

Mediating Role of Professional Commitment in the Relationship Between Technostress and Organizational Stress, Individual Work Performance, and Independent Audit Quality

GEREKAN

Şendurur

Yıldırım

2023

Employ Respons Rights J

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This study aims to examine the mediating role of professional commitment in the relationship between technostress and organizational stress, individual work performance, and independent audit quality. Participants included 120 independent auditors (76.7% men, 23.3% women) who completed measures of personal technostress, personal commitment, organizational stress, individual work performance, and independent audit quality. The results indicated that technostress had a direct effect on professional commitment, organizational stress, individual work performance, and independent audit quality. Also, the professional commitment had a direct effect on organizational stress, individual work performance, and independent audit quality. Furthermore, the results showed that personal commitment mediated the association between technostress and organizational stress, individual work performance, and independent audit quality. These results suggest that personal commitment plays an important role in understanding the underlying mechanism between technostress and organizational stress, individual work performance, and independent audit quality.

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