KEAHLIAN AUDITOR DAN TURNOVER INTENTION SEBAGAI MEDIASI DETERMINAN KINERJA AUDITOR

Ceacilia Srimindarti, Pancawati Hardiningsih, Rachmawati Meita Oktaviani

Abstract


This research aims to examine the effect of locus of control and organizational commitment on auditors’ performance as well as to examine whether auditors’ expertise and turnover intention mediate the effect of locus of control and organizational commitment on auditors’ performance. Samples of this study were auditors who worked at audit firms in Semarang. Samples were selected using the purposive sampling method. The data were analyzed using SEM with AMOS program. This study found that locus of control had a negative effect on auditors’ performance, organizational commitment had a positive effect on auditors’ performance, and auditors’ expertise and turnover intention had no effect on auditors’ performance. Furthermore, locus of control had a negative effect on auditors’ expertise, and organizational commitment had a negative effect on turnover intention. Based on this result, managers of public accounting firm (partners) should provide some trainings to the auditors who had the external locus of control so that they can achieve the standardized performances. They should also confirm the company’s values to the auditor to increase emotional attachment to the company as well as try to comply to the demands of the company thus its performance will be in accordance with company’s expectations.

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Penelitian ini bertujuan untuk menguji pengaruh locus of control dan komitmen organisasi terhadap kinerja auditor serta apakah keahlian auditor dan turnover intention mampu memediasi pengaruh locus of control dan komitmen organisasi terhadap kinerja auditor. Sampel dalam penelitian ini adalah auditor yang bekerja di kantor akuntan publik (KAP) yang tersebar di Semarang. Pengambilan sampel dalam penelitian menggunakan metode purposive sampling. Data dianalisis menggunakan SEM dengan program AMOS. Hasil penelitian menunjukkan bahwa locus of control berpengaruh negatif terhadap kinerja auditor, komitmen organisasi berpengaruh positif terhadap kinerja auditor, serta keahlian auditor dan turnover intention tidak berpengaruh terhadap kinerja auditor. Selain itu, locus of control berpengaruh negatif terhadap keahlian auditor dan komitmen organisasi berpengaruh negatif terhadap turnover intention. Berdasarkan hasil penelitian ini, manajer kantor akuntan publik (partner) hendaknya memberikan pelatihan kepada auditor yang memiliki locus of control eksternal sehingga mereka dapat mencapai kinerja yang ditetapkan perusahaan. Manajer KAP juga sebaiknya menanamkan nilai-nilai perusahaan agar auditor semakin memiliki keterikatan secara emosional terhadap perusahaan, serta berusaha melakukan pekerjaan sesuai dengan tuntutan perusahaan sehingga kinerjanya sesuai dengan harapan perusahaan.


Keywords


locus of control; organizational commitment; auditors’ expertise; turnover intention; auditors’ performance; locus of control; komitmen organisasi; keahlian auditor; turnover intention; kinerja auditor

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DOI: http://dx.doi.org/10.21002/jaki.2015.10



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