scholarly journals PENGARUH KARAKTERISTIK PERSONAL TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOR

2020 ◽  
Vol 15 (1) ◽  
pp. 55
Author(s):  
Mellisa Arviana ◽  
Yvonne Augustine
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Turnover Intention ◽  
Turnover Intentions ◽  
Positive Impact ◽  
Personal Characteristics ◽  
Primary Data ◽  
Statistical Tool ◽  
Internal Auditors ◽  
Negative Effect

<pre><em>Dysfunctional audit behavior is any action taken in the implementation of the auditor's audit program that can reduce or degrade the quality of audits, either directly or indirectly. Auditor’s personal characteristics that affect the acceptance of dysfunctional audit behavior is the locus of control, organizational commitment, and turnover intentions. The purpose of this research was to determine the influence of auditors’ personal characteristics on acceptance of dysfunctional audit behavior. Data for this research is the primary data obtained through the process of filling out the questionnaire. The population for this research is the external auditors who work at various public accounting firm and internal auditors who work in various companies in Indonesia.. The hypothesis is tested by the multiple regression method using SPSS statistical tool version 22, the result of this research indicate that the locus of control has significant positive effect to the acceptance of dysfunctional audit behavior, organization commitment has negative effect to the acceptance of dysfunctional audit behavior, and organizational commitment has positive impact on behavior audit dysfunction with mediation turnover intention.</em></pre><p><em><br /></em></p>

scholarly journals Workplace Bullying and Intention to Leave: The Moderating Effect of the Organizational Commitment

2013 ◽  
Vol 5 (4) ◽  
pp. 175-180 ◽  
Author(s):  
Faheem Rasool ◽  
Ali Hasan . ◽  
Arslan Rafi . ◽  
Abdul Rauf Kashif .
Keyword(s):  
Organizational Commitment ◽  
Job Performance ◽  
Turnover Intention ◽  
Workplace Bullying ◽  
Positive Impact ◽  
Personal Characteristics ◽  
Intention To Leave ◽  
Moderating Effect ◽  
Moderating Effects ◽  
Harmful Effects

The main reasoning of this study is to figure out the relations among workplace bullying and turnover intention of the employee treating organization commitment as a moderating variable. Workplace bullying have a positive impact on intention to leave which reveals the widespread impact that bullying can have on targets in that still less rigorous types of bullying are coupled with victims intention to leave the workplace (e.g. department), the organization or the job. Workplace bullying are more relevant to systematic flaws in the organization and less to employees’ performances while person-related bullying is related more to the personal characteristics of the victims, so irrespective of their commitment, exit from the organization in such circumstances happens to be the preferable alternative for the victim. This study provides an insight that the harmful effects of workplace bullying could be handled effectively through the moderating effects of organizational commitment on the relation between workplace bullying and intention to leave. It therefore, required conducting a further study on the join effects of organizational commitment and bullying in terms of some other variables such as in-role job performance, which are vital to the working of the organizations.

Understanding the Factors That Determine Registered Nurses’ Turnover Intentions

2014 ◽  
Vol 28 (2) ◽  
pp. 140-161 ◽  
Author(s):  
Joseph Osuji ◽  
Faith-Michael Uzoka ◽  
Flora Aladi ◽  
Mohammed El-Hussein
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Registered Nurses ◽  
Turnover Intention ◽  
Career Satisfaction ◽  
Turnover Intentions ◽  
Negative Impact ◽  
Care Organization ◽  
Significant Negative Effect ◽  
Negative Effect

Turnover among registered nurses (RNs) produces a negative impact on the health outcomes of any health care organization. It is also recognized universally as a problem in the nursing profession. Little is known about the turnover intentions and career orientations of RNs working in Calgary, Alberta, Canada. The aim of this study is to contribute to the knowledge of and to advance the discussion on the turnover of nursing professionals. The study population consisted of RNs employed in the five major hospitals in Calgary. There were 193 surveys returned, representing a response rate of 77.2%. The results show that age and education have a negative effect on turnover intention. Education was found to have a significant negative effect on career satisfaction but not on job satisfaction and organizational commitment. Length of service has a significant negative effect on turnover intention. Role ambiguity has significant highly negative effect on career satisfaction. Growth opportunity and supervisor support have a very significant positive effect on job satisfaction, career satisfaction, and organizational commitment. External career opportunities and organizational commitment do not seem to have a significant effect on turnover intention. Career satisfaction, on the other hand, had negative significant effects on turnover intention.

scholarly journals MEDIATIONG ROLE OF ORGANIZATIONAL COMMITMENT IN DEVELOPING EMPLOYEE PERFORMANCE- (STUDY IN REGIONAL SECRETARIAT OF BLORA REGION, CENTRAL JAVA, INDONESIA)

2018 ◽  
Vol 6 (2) ◽  
pp. 283-291
Author(s):  
Evi Susiyanti Estiningtyas ◽  
Susetyo Darmanto
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Self Efficacy ◽  
Employee Performance ◽  
Primary Data ◽  
Performance Study ◽  
Mediating Role ◽  
Central Java ◽  
Negative Effect ◽  
Statistical Program

The purpose of this study is to analyse the effect of locus of control and self-efficacy on the employee performance of Regional Secretariat of Blora Regency with organizational commitment as intervening variable. The data used is primary data by taking samples of employees in the Regional Secretariat of Blora Regency as many as 62 respondents. Path analysis with SPSS 22 statistical program is used for data analysis. Locus of control and self-efficacy had a positive and significant effect on organizational commitment. Self-efficacy also had positive effect on employed performance. Despite, Locus of control had negative effect on employee performance. Organizational commitment is also proven to have a mediating role, so it can be a factor that plays a role in encouraging employee performance improvement.

The relationship between training satisfaction, organisational citizenship behaviour, and turnover intention

2017 ◽  
Vol 4 (3) ◽  
pp. 267-290 ◽  
Author(s):  
Mumtaz Ali Memon ◽  
Rohani Sallaeh ◽  
Mohamed Noor Rosli Baharom ◽  
Shahrina Md Nordin ◽  
Hiram Ting
Keyword(s):  
Turnover Intention ◽  
Structural Equation ◽  
Oil And Gas ◽  
Positive Impact ◽  
Future Research ◽  
Content Type ◽  
Training Satisfaction ◽  
Negative Effect ◽  
Unexpected Findings

Purpose The purpose of this paper is to explore the role of training satisfaction as a predictor of organisational citizenship behaviour (OCB) and turnover intention. The study further examines the mediating role of OCB between training satisfaction and turnover intention. Design/methodology/approach Data were collected from 409 Malaysian oil and gas (O&G) sector employees. Partial least squares structural equation modelling (PLS-SEM) was used to test the hypotheses in the research model using SmartPLS 3.0. Findings This study highlights the significant positive impact of training satisfaction on OCB and the negative effect on turnover intention. Contrary to expectations, OCB proved to be neither a predictor of turnover intention nor a mediator in the model. Practical implications Although the main aim of this study was to test the theoretically driven hypotheses, the findings have a number of valuable implications for organisations. This study suggests that O&G organisations should focus on increasing employee satisfaction with training to maximise desired workplace attitudes and behaviours. Originality/value This is the first study to explore the causal links between training satisfaction, OCB and turnover intention. Although it has been observed in the past that training does not directly influence turnover intention, the present study indicates that training satisfaction significantly influences turnover intention. Further, this study unexpectedly found no direct relationship between OCB and turnover intention. Also, OCB was not a significant mediator in the present study. These unexpected findings open new avenues for future research, thus representing an important contribution of the present study.

scholarly journals ANALYSIS OF THE IMPACT OF LEADERSHIP STYLE AND JOB SATISFACTION ON TURNOVER INTENTION THROUGH JOB STRESS AT CUSTOMER SERVICE (FRONTLINE) PT TIKI JALUR NUGRAHA EKAKURIR (JNE)

2019 ◽  
Vol 17 (1) ◽  
pp. 33
Author(s):  
Sri Mulyani ◽  
Hendra Gunawan
Keyword(s):  
Job Satisfaction ◽  
Job Stress ◽  
Customer Service ◽  
Leadership Style ◽  
Turnover Intention ◽  
Structural Equation ◽  
Equation Model ◽  
Primary Data ◽  
Negative Effect ◽  
The Impact

<p>The problem of this research was Turnover intention is a factor of discomfort experienced agent in a company. Turnover intention needs to get serious attention to the organization especially to leadership or manager so can applying force leadership proper and improve job satisfaction to reduce job stress in the company.<br />The purpose of this research was the effect of leadership style and job satisfaction toward Turnover intention throught job stress at customer service (frontline) PT Tiki Jalur Nugraha Ekakurir (JNE), Tomang Jakarta.<br />The methodology of this research was testing hypothesis. The data used were primary data collected from questionaire. The samples consisted of 164customer service (frontline)PT Tiki Jalur Nugraha Ekakurir (JNE), which were determined through purposive sampling method. The data were analyzed through Structural Equation Model (SEM) of AMOS version 23.0for Windows.<br />The results of the study showed that there have been negative effect and significant between leadership style and job satisfaction toward Turnover intention throught job stress. The role of job stress very dominant as a mediator the influence of leadership style and job satisfaction toward Turnover intention.<br />Implication of this research is expected to managers can increase the determinants job stress itself for example by raising job satisfaction (salary, reward, job promotion) and applying force leadership proper and able to adjust with all the work situation.</p>

scholarly journals PENGARUH KETAATAN ATURAN AKUNTANSI, KESESUAIAN KOMPENSASI, PERILAKU TIDAK ETIS, KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

2016 ◽  
Vol 3 (1) ◽  
pp. 23
Author(s):  
Ridha Wiranti ◽  
Sekar Mayangsari
Keyword(s):  
Organizational Commitment ◽  
Linear Regression ◽  
Random Sampling ◽  
Unethical Behavior ◽  
Primary Data ◽  
Accounting Fraud ◽  
Collection Method ◽  
Negative Effect ◽  
Accounting Rules ◽  
Positive Effect

<span class="fontstyle0">This research aimed to examine the influence of compliance on accounting rules, unethical behavior, compliance compensation, and organizational commitment on tendency of accounting fraud. Populations of this research are BUMN company in Jakarta city. The samples in this research are 85 official servants. The technical sampling of this research uses random sampling. Data of this research obtained from directors and accounting staff. Type of data used are primary data. Data collection method used is survey, using questionnaire. Analysis used multiple linear regression. The results indicated that there is the negative effect among compliance to accounting rules and compliance compensation on towards tendency of accounting fraud, there is the positive effect among unethical behavior towards tendency of accounting fraud, and there is no effect among organizational commitment towards tendency of accounting fraud in BUMN</span>

Impact of Psychological Contract on Employees' Performance

2022 ◽  
pp. 55-72
Author(s):  
Geeta Sachdeva
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Psychological Contract ◽  
Turnover Intentions ◽  
Positive Impact ◽  
Citizenship Behavior ◽  
Organization Citizenship Behavior ◽  
Financial Contract ◽  
And Performance ◽  
A Company

The performance of employees defines the competitive advantage of the company in current ferocious competition, and it affects the long-standing growth of the company. If a company inspires its workforce merely by the means of financial contract, then the company will not be in the position to gain the effective and efficient performances from its employees. Because apart from this financial contract, psychological contract also upsets attitudes and performance of the employees at the workplace. The spirit of the firms is the employees, and the implementation of the psychological contract can effectually decrease the turnover rate of employees and consequently increase their efficiency at the workplace. In the current chapter, first of all an attempt has been made to elucidate the concept and development process of psychological contract. After that it is endeavored to highlight the positive impact of psychological contract on employees' performances such as job satisfaction, organizational commitment, job performance, organization citizenship behavior, and turnover intentions.

scholarly journals The role of organizational structure and deviant status in employees’ reactions to and acceptance of workplace deviance

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chanki Moon ◽  
Catarina Morais ◽  
Georgina Randsley de Moura ◽  
Ayse K. Uskul
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Organizational Structure ◽  
Turnover Intention ◽  
Turnover Intentions ◽  
Structure Study ◽  
Workplace Deviance ◽  
Content Type ◽  
Deviant Behaviors

Purpose This study aims to examine the role of deviant status (lower vs higher rank) and organizational structure (vertical vs horizontal) on individuals’ responses to workplace deviance. Design/methodology/approach Two studies (N = 472) were designed to examine the role of deviant status and organizational structure in responses to workplace deviance. Study 1 (N = 272) manipulated deviant status and organizational structure. Study 2 (N = 200) also manipulated deviant status but focused on participants’ subjective evaluations of the organizational structure of their workplace. Findings Study 1 found that participants reported lower job satisfaction and organizational commitment, and higher turnover intentions when they imagined being confronted with deviant behaviors displayed by a manager (vs by a subordinate), regardless of the type of organizational structure. Study 2 extended this finding by showing that the indirect effect of organizational structure (vertical vs horizontal) on turnover intention via job satisfaction and organizational commitment was moderated by deviant status: when the deviant’s status was higher, working in a vertical (vs horizontal) organization was associated with decreased job satisfaction and commitment, which, in turn, was associated with a higher level of turnover intentions. Originality/value The findings broaden our understanding of how individuals respond to deviance at the workplace, by simultaneously considering the effects of organizational structure (vertical vs horizontal) and deviant status (upward vs downward directions of deviance).

Auditor Acceptance of Dysfunctional Audit Behavior: An Explanatory Model Using Auditors' Personal Characteristics

2003 ◽  
Vol 15 (1) ◽  
pp. 87-110 ◽  
Author(s):  
David P. Donnelly ◽  
Jeffrey J. Quirin ◽  
David O'Bryan
Keyword(s):  
Locus Of Control ◽  
Organizational Behavior ◽  
Structural Equation ◽  
Organizational Design ◽  
Audit Quality ◽  
Turnover Intentions ◽  
Personal Characteristics ◽  
Explanatory Model ◽  
Equation Modeling ◽  
Dysfunctional Behavior

Dysfunctional behavior (DB) and staff turnover are associated with decreased audit quality (Public Oversight Board 2000). Dysfunctional behaviors such as premature sign-off, gathering of insufficient evidence, altering or replacing audit procedures, and underreporting of time have negative effects on the auditing profession. While recent studies suggest that dysfunctional behavior is a widespread problem (Smith 1995; Otley and Pierce 1995), extant research fails to adequately explain the causes. In this study, the organizational behavior and industrial psychology literatures provide the basis for developing and testing a model that identifies locus of control, performance, and turnover intentions as determinants of auditor acceptance of DB. Using a cross-organizational design and a structural equation modeling technique, survey results from 106 auditors generally support the explanatory model. Results indicate that auditors who are more accepting of DB tend to possess an external locus of control, report lower levels of self-rated performance, and exhibit higher turnover intentions. These results suggest that individual auditor characteristics play a role in identifying those who are more accepting of DB.

Influence Of Corporate Social Responsibility As Perceived By Salespeople On Their Ethical Behaviour, Attitudes And Their Turnover Intentions

2013 ◽  
Vol 11 (8) ◽  
pp. 353 ◽  
Author(s):  
Baptiste Bourdeau ◽  
Raoul Graf ◽  
Marie-France Turcotte
Keyword(s):  
Corporate Social Responsibility ◽  
Organizational Commitment ◽  
Social Responsibility ◽  
Ethical Behavior ◽  
Turnover Intention ◽  
Turnover Intentions ◽  
Management Tool ◽  
Ethical Behaviour ◽  
Business World ◽  
Corporate Social

The ethical behavior of salespeople has become a tremendous challenge in the business world. While a great majority of big companies communicate about their Corporate Social Responsibility, this study shows for the first time that Corporate Social Responsibility (CSR) has no influence upon the ethical behavior of salespeople. However, it demonstrates that a reputation associated with CSR can be a precious management tool that can be used to act upon salespeoples satisfaction, organizational commitment and turnover intentions. More specifically, CSR policies, as perceived by salespeople, increase their satisfaction level which, in turn, decreases their turnover intention. Likewise, CSR policies, as perceived by salespeople, increase their organizational commitment, which, in turn, contributes to decrease their turnover intention. In addition, this study provides avenues to explore regarding the tools influencing the ethical behavior of salespeople. The answers of 197 salespeople were collected using an innovative recruitment method with high potentialities - social networks.

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