scholarly journals Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance

2021 ◽  
Vol 2 (2) ◽  
pp. 146-158
Author(s):  
Iman Supriadi ◽  
Wulandari Harjanti ◽  
Rahma Ulfa Maghfiroh

The bookkeeping occupation has actually an essential function in offering dependable monetary info for the federal authorities, financiers, creditors, investors, workers, debtors, in addition to for the general public as well as various other curious celebrations. This study intends towards analyze the effect of locus of control, auditor expertise, and organizational commitment on auditor performance, towards analyze as well as evaluate whether auditor proficiency mediates the impact of locus of command as well as business dedication on auditor efficiency. This type of research is a quantitative study with a causal approach. Data collection was carried out by dispersing questionnaires straight towards auditors that operate at the Tax obligation Bookkeeping Solid in Surabaya. The results showed that locus of control had a positive effect on auditor expertise and auditor performance. The same thing happened to the organizational commitment variable. Auditor expertise has a significant effect on auditor performance and auditor expertise variable has the ability to moderate the impact of locus of command as well as business dedication on auditor efficiency. This examine shows the impact of locus of command as well as business dedication on auditor efficiency. The outcomes revealed that if the auditors have actually a higher dedication towards the company, it will result in increased performance. These findings have implications for the inculcation of organizational and professional values ​​in auditors.

2020 ◽  
Vol 218 ◽  
pp. 04014
Author(s):  
Yixing Jin ◽  
Peiying Wu ◽  
Cheng Lin ◽  
Yingda Wang

This study investigated the impact of emotional leadership of leaders on organizational commitment of hotel employees, as well as the mediating role of job satisfaction. The results indicate that: (1) Emotional leadership and job satisfaction have positive effects on organizational commitment. (2) Emotional leadership has a positive effect on job satisfaction. (3) Job satisfaction plays a mediating role between emotional leadership and organizational commitment.


2021 ◽  
Vol 9 (2) ◽  
pp. 465-480 ◽  
Author(s):  
Thi Minh Thu Vu ◽  
Khashayar Yazdani

The objective of this paper is to evaluate the impact of transformational leadership on individual academy performance through knowledge sharing, organizational learning, organizational commitment in higher education Vietnam. The study conducts the research on 500 lecturers at 10 universities in Vietnam. The study uses Smart pls 3.6 software to analyze the data. The results show that transformational leadership had a positive effect on knowledge sharing, organizational learning and organizational commitment. Ultimately, employee engagement and social support play a moderate role in the relationship between transformational leadership and knowledge sharing statistically. However, organizational learning and organizational commitment did not play any mediate role on the relationship between transformational leadership and knowledge sharing.


2020 ◽  
Vol 9 (6) ◽  
pp. 2247
Author(s):  
Fifi Prananda ◽  
I Gede Riana

The purpose of this study was to examine the effect of organizational support on organizational commitment with psychological contracts as a moderating variable. This research was conducted at two business places that are engaged in the same field, namely Maritime Tourism Adventure Tanjung Benoa, Bali. The number of samples in this study were 100 respondents, where by taking the entire population in the two companies using saturated sampling techniques. Data collection is obtained from the results of distributing questionnaires directly to employees. Analysis of research data using Moderated Regression Analysis (MRA). The results of this study stated that organizational support had a significant positive effect on organizational commitment, psychological corntact had a significant positive effect on organizational commitment, and organizational support had an effect on organizational commitment with psychological contracts to strengthen both variables. Keywords: Organizational Support, Organizational Commitment, Psychological Contract


2019 ◽  
Vol 1 (2) ◽  
pp. 163-180
Author(s):  
Zainuri Zainuri ◽  
Muhammad Havidz Aima

The purpose of this study is to understand and explain the impact of Prophet Leadership and organizational commitment on motivation and its implications on employee performace of the PT.Bank Syariah Al Salaam. The research method used a quantitative approach, which the population in this study was 80 employees of the Bank Syariah Al Salaam Sample selection was done by sampling technique all population 80 respondents were determined. Data collection techniques using interview and questionnaire. The questionnaire survey instrument was delivered to employees of the Bank Syariah Al Salaam. Data were analyzed by using structural equation model (SEM) with the Smart PLS3.0 software program. This study reveals that Prophet Leadership, organizational commitment and motivation have a significant positive effect on employee performance, both partially and simultaneously. Besides that, the motivation partially mediate variable of the Prophet Leadership variable and organizational commitment on employee performance and has a significant effect


The aim of this study was to find out the impact of perceived organizational support and psychological capital on organizational commitment among university’s employees. The target population for this study was the employees of the Muhammad Nawaz Sharif University of Agriculture Multan, Pakistan (MNSUAM). The study was based on a correlational research design, and total of 128 employees were sampled through a simple random sampling technique. Survey method was used for data collection. The instruments used for data collection included the Perceived Organizational Support Scale (POSS) Psychological Capital Questionnaire and Organizational Commitment Questionnaire The data was collected from 128 employees analyzed through Statistical Package for Social Sciences (SPSS). The results of this study revealed a significant correlation between dependent and independent variables. The regression analysis indicated significant impact of perceived organizational support on organizational commitment. Further, it was also indicated a significant impact of psychological capital on organizational commitment among university employees. No significant gender differences were found in terms of perceived organizational support and psychological capital and organizational commitment. However, the results indicated a difference in Job status in terms of perceived organizational support. The findings of this study suggest a significant role of study variables which would be helpful to conduct future studies in the area of public management, psychology, and more particularly, organizational psychology. Moreover, this study is also useful for designing an encouraging and supportive organizational environment for employees.


2021 ◽  
Vol 6 (1) ◽  
pp. 287
Author(s):  
Setyani Setyani

The study aims to determine the impact of work environment and motivation on  teachers’s discipline level at SMAN 1 Abab. This study uses a quantitative study technique, that involves 56 teachers at SMAN 1 Abab. Data collection techniques used questionnaire that filled out by teachers. Studies have shown that work environment and motivations affect teacher discipline levels.


Author(s):  
Nanik Kustiningsih ◽  
Sundjoto ◽  
M. Andri Radiany ◽  
Dika Prayogi

This researchh has a purpose to observe strategic of alliances’s effect which were consist of efficiency, on the growth of human resources, knowledge or learning, and market motives. In this study the researcher used a quantitative approach, the data used were primary data and the data collection technique carried out by the researcher was using a questionnaire instrument. The results of this study showed that knowledge as a reason for forging strategic partnerships has a positive effect on human resources (HR) development in the MSME sector. Meanwhile, as a motivator for forging strategic alliances, the market does not affect the development of human resources (HR) and efficiency.


2018 ◽  
Vol 13 (1) ◽  
pp. 41-57
Author(s):  
Majid Esmaeilpour ◽  
Mohammad Ranjbar

AbstractThe aim of the research was to examine the effects of satisfaction and commitment of employees on the employees’ loyalty and to investigate the effect of employees’ loyalty on quality of services provided for customers. This research is applied in terms of objective and correlational type of descriptive-survey in terms of data collection. Population of the research includes two groups. The first group included employees providing service to customers of Ports and Maritime Organization of Bushehr (Iran) and the second group included customers receiving the services of the organization. From both groups, 250 people were selected using available sampling method to respond to questions of the research. To test the research conceptual model and research hypotheses, structural equation modeling was used. The results showed that job satisfaction of employees have significant positive effect on organizational commitment of employees. Also, job satisfaction and organizational commitment of employees have significant positive effect on their loyalty to organization. In addition, organizational loyalty of employees has positive and significant impact on improving the quality of customer service. Therefore, organizations should make their effort to recruit employees who are suitable for their activities.


2021 ◽  
Vol 2 (1) ◽  
pp. 39-42
Author(s):  
Priska Arinanda Yuni Fasari ◽  
Supri Wahyudi Utomo ◽  
Farida Styaningrum

The purpose of this study was to determine the effect of Locus of Control and learning motivation on learning outcomes. The research design used a quantitative approach. The study used a population of class X accounting students of SMKN 2 Jiwan with a total of 161 students. The sample used was 115 students. The data collection technique was done by simple random sampling. The data sources used were primary data and secondary data. Data collection was carried out by means of a questionnaire in order to obtain data on the locus of control and learning motivation, meanwhile the learning outcomes were obtained from the average value of daily tests. Test instrument examiners used validity and reliability testing with Cronbach Alpha. The results of this study show 1) there is a significant positive effect of locus of control on learning motivation, 2) there is a significant positive effect of learning motivation on learning outcomes, 3) there is a simultaneous significant effect on learning outcomes. 


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