Types of personality, audit structure and transformational leadership styles moderate the effect of organizational commitments on auditor performance

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.

Download Full-text

PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, KOMITMEN ORGANISASI, DAN KEPUASAN KERJA TERHADAP KINERJA ACCOUNT REPRESENTATIVE KPP PRATAMA MAGELANG

Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen ◽

10.32477/jrm.v8i1.246 ◽

2021 ◽

Vol 8 (1) ◽

pp. 46-54

Author(s):

Sri Susilowati

Keyword(s):

Job Satisfaction ◽

Transformational Leadership ◽

Data Analysis ◽

Organizational Commitment ◽

Leadership Style ◽

Sampling Technique ◽

Significant Positive Effect ◽

Online Questionnaire ◽

Transformational Leadership Style ◽

Positive Effect

This study aimed to examine the effect of transformational leadership style, organizational commitment, and job satisfaction on Account Representative performance of KPP Pratama Magelang. This study was quantitative research using primary and secondary data sources. The data collection method used an online questionnaire in the form of a statement with a Likert scale and sampling used purposive sampling technique. Processing of data analysis techniques used IBM SPSS Statistics 26 and data analysis methods used multiple linear regression. The results showed that the transformational leadership style did not be proven to have an effect on the Account Representative performance of KPP Pratama Magelang. Organizational commitment had a significant positive effect on the Account Representative’s performance and job satisfaction also had a significant positive effect on the Account Representative’s performance. The last, transformational leadership style, organizational commitment, and job satisfaction simultaneously had a significant positive effect on Account Representative performance of KPP Pratama Magelang.

Download Full-text

Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Gaya Kepemimpinan Transformasional, Asimetri Informasi pada Budgetary Slack Hotel Berbintang

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i09.p12 ◽

2020 ◽

Vol 30 (9) ◽

pp. 2323

Author(s):

Devia Galuh Palupi ◽

Maria Mediatrix Ratna Sari

Keyword(s):

Transformational Leadership ◽

Organizational Commitment ◽

Information Asymmetry ◽

Leadership Style ◽

Middle Level ◽

Budgetary Slack ◽

Analysis Techniques ◽

Budgetary Participation ◽

Transformational Leadership Style ◽

Positive Effect

The purpose of this study was to obtain empirical evidence about the effect of budgetary participation, organizational commitment, transformational leadership style, and information asymmetry on budgetary slack in the 5-Star Hotel in the Nusa Dua Region. The population used was as many as 18 5-star hotels in the Nusa Dua area with a sample of 73 lower and middle level managers using purposive sampling methods and data analysis techniques used were multiple linear regression. Based on the results of this study, it was found that budgetary participation and information asymmetry had a positive effect on budgetary slack, while organizational commitment and transformational leadership style negatively affected budgetary slack in the 5-Star Hotel in the Nusa Dua Region. Keywords: Participation; Commitment; Transformational; Asymmetry; Slack.

Download Full-text

The Mediating Role of Job Satisfaction on the Effect of Transformational Leadership Style and Job Redesign on Organizational Commitment (Study on millennial employees of CV. Cahaya Metalindo)

Equator Journal of Management and Entrepreneurship (EJME) ◽

10.26418/ejme.v9i2.47977 ◽

2021 ◽

Vol 9 (2) ◽

Author(s):

YULIANTO B2041182015

Keyword(s):

Job Satisfaction ◽

Transformational Leadership ◽

Organizational Commitment ◽

Leadership Style ◽

Secondary Data ◽

Primary Data ◽

Mediating Role ◽

Job Redesign ◽

Transformational Leadership Style

The purpose of this study was to examine the Mediating Role of Job Satisfaction (JS) on the Effect of Transformational Leadership Style (TLS) and Job Redesign (JR) on Organizational Commitment (OC). The method used is quantitative descriptive by using primary data and secondary data. Data collection techniques used interviews and questionnaires which were distributed to millennial employees who work at CV. Cahaya Metalindo. The sample of this research is 41 respondents of millennial employees. Data were analyzed using path analysis. The results showed that JR had no effect on JS and OC. TLS has a significant effect on JS and OC, and KK has a significant effect on OC Keywords: job redesign, transformational leadership style, job satisfaction, organizational commitment

Download Full-text

The Influence of Transformational Leadership Style on Job Satisfaction and Organizational Commitment

Telaah Bisnis ◽

10.35917/tb.v18i2.99 ◽

2019 ◽

Vol 18 (2) ◽

pp. 2017

Author(s):

Tiara Puspa ◽

Retno Sari Murtiningsih ◽

Adella Cirealkita ◽

Adillah Dzata Amani ◽

Ghea Dwi Fuzi Lestari ◽

...

Keyword(s):

Social Sciences ◽

Job Satisfaction ◽

Transformational Leadership ◽

Organizational Commitment ◽

Multiple Regression ◽

Leadership Style ◽

Positive Relationship ◽

Primary Data ◽

Transformational Leadership Style ◽

Analyze Data

Abstract The purpose of this research was to analyze the influence of Transformational Leadership Style on Job Satisfaction and Organizational Commitment. The design of this research used primary data obtained by distributing questionnaires to 147 respondents, the employees of the State Gas Company located in Jakarta. Stratified Sampling Sample was used and data were analyzed by using Statistical Package for Social Sciences (SPSS). The method used to analyze data were Descriptive Statistic Method and Multiple Regression. From the result of this research, it can be concluded that there was a positive relationship between organizational commitment and transformational leadership, as well as a positive relationship between transformational leadership and job satisfaction.

Download Full-text

PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (Studi pada PNS di Kecamatan Watukumpul Kabupaten Pemalang)

MAKSIMUM ◽

10.26714/mki.5.1.2015.1-16 ◽

2015 ◽

Vol 5 (1) ◽

pp. 1

Author(s):

Ahmad Mubarak ◽

Susetyo Darmanto

Keyword(s):

Transformational Leadership ◽

Organizational Culture ◽

Organizational Commitment ◽

Leadership Style ◽

Employee Performance ◽

Analysis Data ◽

Mediating Role ◽

Cultural Organization ◽

Transformational Leadership Style ◽

Positive Effect

This study aimed to determine the effect of transformational leadership style on performance and organizational commitment as an intervening variable, the influence of organizational culture on employee performance and organizational commitment as an intervening variable, determine the effect of transformational leadership style directly to employee performance, and determine the influence of organizational culture directly to the employee performance. The population in this study were all employees of the Watukumpul districtl. By using the census method, all employees amounted to 140 people were carried out as the sample. Analysis data were analyzed using path analysis. Based on the research results it could be concluded that there was significantly and positive effect of transformational leadership style and organizational culture. Transformational leadership style and organizational culture also had significantly and positive effect on Organizational commitment. And finally there was significantly and positive effect of organiztional commitment.The research also showed that Organizational commitment had a mediating role between transformational leadership style, Organizational culture and employee performance. Keyword: Transformational Leadership Style, Cultural Organization,Organizational Commitment, Employee Performance

Download Full-text

PENGARUH BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TRANSFORMASIONAL TERHADAP PERILAKU EKSTRA PERAN (OCB) MELALUI KOMITMEN ORGANISASIONAL KARYAWAN RUMAH SAKIT UMUM DAERAH KOTA MATARAM

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v5i3.69 ◽

2016 ◽

Vol 5 (3) ◽

Author(s):

Apriliani Hardiyanti

Keyword(s):

Transformational Leadership ◽

Organizational Culture ◽

Organizational Commitment ◽

Leadership Style ◽

Significant Positive Effect ◽

Analysis Model ◽

Role Behavior ◽

Transformational Leadership Style ◽

Positive Effect ◽

Culture Positive

This study aims to analyze the effect of Organizational Culture and Transformational LeadershipStyle Role Of Conduct Extras (OCB) Through Employee Organizational Commitment RegionalGeneral Hospital City Mataram. The population in this study are employees (doctors, nurses,midwives), which amounted to 246 employees with a sampling technique that Proportionate RandomSampling was 71 employees. This type of research is the study associative causality. Data collectiontool is a questionnaire containing questions about the variables Organizational Culture,Transformational Leadership Style, Behavior Role Extras (OCB) and Organizational Commitment.Data analysis was performed with Path Analysis Model Triming using SPSS AMOS. The analysisfinds that organizational culture positive and significant effect on the behavior of extra role (OCB).Organizational culture positive and significant effect on organizational commitment.Transformational leadership style and no significant positive effect on the extra role behavior (OCB).Transformational leadership style positive and significant effect on organizational commitment.Work motivation positive and significant effect on organizational commitment. Organizationalcommitment and significant positive effect on Extra Role Behavior (OCB). Organizational Cultureand Transformational Leadership Style positive and significant impact on Extra Role Behavior(OCB) Through Employee Organizational Commitment Regional General Hospital City Mataram.Keywords: Organizational Culture, Transformational Leadership Style,Behavior Role Extras (OCB), and Organizational Commitment.

Download Full-text

Penerapan Good Corporate Governance, Komitmen Organisasi, Gaya Kepemimpinan Transformasional dan Kinerja Karyawan Lembaga Perkreditan Desa

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i03.p06 ◽

2021 ◽

Vol 31 (3) ◽

pp. 591

Author(s):

Ni Luh Putu Diah Cantika Wibawa ◽

Ni Made Dwi Ratnadi

Keyword(s):

Corporate Governance ◽

Transformational Leadership ◽

Organizational Commitment ◽

Leadership Style ◽

Employee Performance ◽

Rural Credit ◽

Good Corporate Governance ◽

Analysis Technique ◽

Transformational Leadership Style ◽

Positive Effect

The purpose of this study was to determine the effect of Good Corporate Governance, organizational commitment, leadership style on the performance of rural credit employee institutions. The population in this study were 122 LPDs in Badung Regency. The analysis technique used was multiple linear regression. Based on the established criteria, 55 LPD samples were taken in Badung Regency. The results of this study indicate that good corporate governance, organizational commitment and transformational leadership style have a positive effect on the performance of LPD employees in Badung Regency. Keywords: Good Corporate Governance; Organizational Commitment; Leadership Style; Employee Performance.

Download Full-text

Pengaruh Budgetary Goal Characteristics, Komitmen Organisasi, Dan Motivasi Pada Kinerja Manajerial dengan Gaya Kepemimpinan Sebagai Variabel Moderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i03.p25 ◽

2019 ◽

pp. 2322

Author(s):

Ida Ayu Misdiantari Aristiani ◽

Ni Putu Sri Harta Mimba

Keyword(s):

Transformational Leadership ◽

Regression Analysis ◽

Organizational Commitment ◽

Leadership Style ◽

City Government ◽

Managerial Performance ◽

Analysis Technique ◽

Transformational Leadership Style ◽

Goal Characteristics ◽

Positive Effect

This study aims to determine the effect of budgetary goal characteristics, organizational commitment, and motivation on managerial performance using transformational leadership style as a moderating variable. This research was conducted on the Denpasar City Government. The data analysis technique used is Test Moderated Regression Analysis. The population in this study amounted to 31 SKPD and the number of samples in this study were 93 people. This study concluded that 1)budgetary goal characteristics negatively affected managerial performance (significance 0.375); 2)organizational commitment has a positive effect on managerial performance (significance 0.081); 3)motivation has a positive effect on managerial performance (significance 0,000); 4)transformational leadership style can moderate (strengthen) the influence of budgetary goal characteristics on managerial performance (significance 0.034); 5)transformational leadership style cannot moderate (weaken) the influence of organizational commitment on managerial performance (significance 0.769); 6)leadership style was able to moderate (strengthen) the effect of motivation on managerial performance (significance 0.003). Keywords: Budgetary goal characteristics, organizational commitment, motivation, managerial performance, transformational leadership style

Download Full-text

The Effect Of Transformational Leadership, Intrinsic Motivation On Employee Performance With Work Facility As A Mediation Variable

JOURNAL OF RESEARCH IN MANAGEMENT ◽

10.32424/jorim.v2i1.63 ◽

2019 ◽

Vol 2 (1) ◽

Author(s):

DESTY KHOIRUNNISA

Keyword(s):

Job Satisfaction ◽

Transformational Leadership ◽

Regression Analysis ◽

Intrinsic Motivation ◽

Leadership Style ◽

Employee Performance ◽

Analytical Tool ◽

Survey Method ◽

Transformational Leadership Style ◽

Positive Effect

The purpose of this study was to analyze the effect of transformational leadership style,intrinisk motivation on the performance of employees train company with job satisfaction asa mediating variable. The number of respondents taken in this study were 52 respondentsusing probability sampling. This study uses a survey method using a quantitative approach.The analytical tool used in this study is multiple regression analysis with SPSS software.Based on the conclusion that transformational leadership style and intrinsic motivation havea positive effect on employee performance with job satisfaction as a mediating variable.

Download Full-text

Leadership Styles Dimensions and Organizational Commitment Nexus: Evidence from a Public Sector in Nigeria

Journal of Economics and Business ◽

10.31014/aior.1992.04.01.336 ◽

2021 ◽

Vol 4 (1) ◽

Author(s):

Helen Elena Jekelle ◽

Keyword(s):

Transformational Leadership ◽

Organizational Commitment ◽

Public Sector ◽

Leadership Styles ◽

Leadership Style ◽

Cross Sectional Survey ◽

Cross Sectional ◽

Laissez Faire ◽

Transformational Leadership Style ◽

The Impact

Scholarly works have shown that one of the outstanding factors of organizational commitment has been leadership, which relates to the style adopted by the leader and the impact it has on the commitment level of employees for performance. The aim of this research was to explore the effect of leadership styles on organizational commitment. Transformational, transactional, and laissez faire styles of leadership were examined. A cross-sectional survey of 151 employees at a public sector agency in Abuja, Nigeria, was conducted. The research employed a quantitative approach to the collection of data using questionnaire administration. All questionnaire items were assessed using the five-point Likert scale. Inferential statistics in research was carried out using multiple regression technique to substantiate the survey findings. Based on the Great man theory, Contingency theory and Behavioural theory, the study confirms that transformational, transactional and laissez faire leadership styles and organizational commitment were statistically associated. In terms of contribution to the model, the explanatory variables jointly contributed 68.2 percent in explaining organizational commitment. On individual contribution, transformational leadership style contributed the most, 58.6 percent to the model while transactional leadership style contributed 11.8 percent to the model and finally laissez-faire leadership style contributed 11.2 percent to organizational commitment in the study context. The study therefore recommends that AEA should use continuous transformational leadership style practices to sustain high employee commitment and organizational effectiveness. Also, AEA should apply a bit of both transactional and laissez faire leadership styles from time to time depending on the situation of things at the workplace as there is no particular leadership style that is one-size fit all but depends on situation at hand. One realistic implication that could be learned from this study is that in order to minimize employee turnover, managers need to implement affirmative strategies that will benefit the establishment.

Download Full-text