HOW DO ORGANIZATIONS SHARE RESPONSIBILITY FOR AUDITOR JOB SATISFACTION AND POOR PERFORMANCE?
Abstrak – Bagaimana Organisasi Turut Terlibat atas Kepuasan Kerja dan Kinerja Auditor yang Buruk? Tujuan Utama - Penelitian ini dilakukan untuk memberikan bukti empiris atas kontribusi kecerdasan emosional dan spiritual pada kepuasan dan kinerja auditor. Metode - Penelitian ini menggunakan metode...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2024-09-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/17808 |
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| author | Michelle Anastasia Cliff Kohardinata Luky Patricia Widianingsih |
| author_facet | Michelle Anastasia Cliff Kohardinata Luky Patricia Widianingsih |
| author_sort | Michelle Anastasia |
| collection | DOAJ |
| description | Abstrak – Bagaimana Organisasi Turut Terlibat atas Kepuasan Kerja dan Kinerja Auditor yang Buruk?
Tujuan Utama - Penelitian ini dilakukan untuk memberikan bukti empiris atas kontribusi kecerdasan emosional dan spiritual pada kepuasan dan kinerja auditor.
Metode - Penelitian ini menggunakan metode analisis SEM dengan tiga persamaan struktural. Sampel yang digunakan adalah auditor dari berbagai provinsi di Indonesia.
Temuan Utama - Hasil yang diperoleh membuktikan bahwa kecerdasan emosional dan kecerdasan spiritual memberikan dampak positif pada kepuasan dan kinerja auditor. Kepuasan kerja juga berpengaruh signifikan terhadap kinerja yang dilakukan. Hal ini mengindikasikan bahwa kepuasan kerja merupakan hal yang krusial untuk diperhatikan.
Implikasi Teori dan Kebijakan – Untuk meningkatkan kepuasan dan kinerjanya, seorang auditor harus dapat mengelola emosi dan memiliki keyakinan yang kuat. Organisasi juga harus bisa membuat strategi yang dapat meningkatkan kepuasan dan kinerja auditor.
Kebaruan Penelitian - Penggunaan variabel yang merepresentasikan faktor psikologis bagi kepuasan dan kinerja seorang auditor menjadi kekuatan perspektif penelitian ini.
Abstract – How Do Organizations Share Responsibility for Auditor Job Satisfaction and Poor Performance?
Main Purpose - This study investigates empirical evidence of the contribution of emotional and spiritual intelligence on auditor satisfaction and performance.
Method - This study employs SEM analysis method with three structural equations. The sample is auditors from various provinces in Indonesia.
Main Findings - The results proved that emotional and spiritual intelligence positively affect job satisfaction and auditor performance. Furthermore, auditor job satisfaction positively influences their performance. These findings underscore the importance of job satisfaction for auditor outcomes.
Theory and Practical Implications – To enhance satisfaction and performance, an auditor must be able to manage emotions and have strong confidence. Organizations must also be able to devise strategies that can improve auditor satisfaction and performance.
Novelty – The use of variables representing psychological factors for the satisfaction and performance of an auditor becomes a strength in the perspective of this research |
| format | Article |
| id | doaj-art-bfb5be1c8f2a47d39c6d5890c0f8123e |
| institution | Kabale University |
| issn | 2086-7603 2089-5879 |
| language | English |
| publishDate | 2024-09-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj-art-bfb5be1c8f2a47d39c6d5890c0f8123e2025-08-20T03:25:59ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792024-09-0115223925010.21776/ub.jamal.2024.15.2.17736HOW DO ORGANIZATIONS SHARE RESPONSIBILITY FOR AUDITOR JOB SATISFACTION AND POOR PERFORMANCE?Michelle Anastasia0Cliff Kohardinata1Luky Patricia Widianingsih2Universitas CiputraUniversitas CiputraUniversitas CiputraAbstrak – Bagaimana Organisasi Turut Terlibat atas Kepuasan Kerja dan Kinerja Auditor yang Buruk? Tujuan Utama - Penelitian ini dilakukan untuk memberikan bukti empiris atas kontribusi kecerdasan emosional dan spiritual pada kepuasan dan kinerja auditor. Metode - Penelitian ini menggunakan metode analisis SEM dengan tiga persamaan struktural. Sampel yang digunakan adalah auditor dari berbagai provinsi di Indonesia. Temuan Utama - Hasil yang diperoleh membuktikan bahwa kecerdasan emosional dan kecerdasan spiritual memberikan dampak positif pada kepuasan dan kinerja auditor. Kepuasan kerja juga berpengaruh signifikan terhadap kinerja yang dilakukan. Hal ini mengindikasikan bahwa kepuasan kerja merupakan hal yang krusial untuk diperhatikan. Implikasi Teori dan Kebijakan – Untuk meningkatkan kepuasan dan kinerjanya, seorang auditor harus dapat mengelola emosi dan memiliki keyakinan yang kuat. Organisasi juga harus bisa membuat strategi yang dapat meningkatkan kepuasan dan kinerja auditor. Kebaruan Penelitian - Penggunaan variabel yang merepresentasikan faktor psikologis bagi kepuasan dan kinerja seorang auditor menjadi kekuatan perspektif penelitian ini. Abstract – How Do Organizations Share Responsibility for Auditor Job Satisfaction and Poor Performance? Main Purpose - This study investigates empirical evidence of the contribution of emotional and spiritual intelligence on auditor satisfaction and performance. Method - This study employs SEM analysis method with three structural equations. The sample is auditors from various provinces in Indonesia. Main Findings - The results proved that emotional and spiritual intelligence positively affect job satisfaction and auditor performance. Furthermore, auditor job satisfaction positively influences their performance. These findings underscore the importance of job satisfaction for auditor outcomes. Theory and Practical Implications – To enhance satisfaction and performance, an auditor must be able to manage emotions and have strong confidence. Organizations must also be able to devise strategies that can improve auditor satisfaction and performance. Novelty – The use of variables representing psychological factors for the satisfaction and performance of an auditor becomes a strength in the perspective of this researchhttps://jamal.ub.ac.id/index.php/jamal/article/view/17808auditor performanceemotional intelligencejob satisfactionspiritual intelligence |
| spellingShingle | Michelle Anastasia Cliff Kohardinata Luky Patricia Widianingsih HOW DO ORGANIZATIONS SHARE RESPONSIBILITY FOR AUDITOR JOB SATISFACTION AND POOR PERFORMANCE? Jurnal Akuntansi Multiparadigma auditor performance emotional intelligence job satisfaction spiritual intelligence |
| title | HOW DO ORGANIZATIONS SHARE RESPONSIBILITY FOR AUDITOR JOB SATISFACTION AND POOR PERFORMANCE? |
| title_full | HOW DO ORGANIZATIONS SHARE RESPONSIBILITY FOR AUDITOR JOB SATISFACTION AND POOR PERFORMANCE? |
| title_fullStr | HOW DO ORGANIZATIONS SHARE RESPONSIBILITY FOR AUDITOR JOB SATISFACTION AND POOR PERFORMANCE? |
| title_full_unstemmed | HOW DO ORGANIZATIONS SHARE RESPONSIBILITY FOR AUDITOR JOB SATISFACTION AND POOR PERFORMANCE? |
| title_short | HOW DO ORGANIZATIONS SHARE RESPONSIBILITY FOR AUDITOR JOB SATISFACTION AND POOR PERFORMANCE? |
| title_sort | how do organizations share responsibility for auditor job satisfaction and poor performance |
| topic | auditor performance emotional intelligence job satisfaction spiritual intelligence |
| url | https://jamal.ub.ac.id/index.php/jamal/article/view/17808 |
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