PENGARUH PROFESIONALISME DAN KOMITMEN ORGANISASI TERHADAP KINERJA INTERNAL AUDITOR ( Pada PDAM Kota Bandung )
DOI:
https://doi.org/10.30983/es.v2i1.518Abstract
This research purpose to study about the influence of professionalism and organizational commitment toward the performance of internal auditors at PDAM Bandung. The method used in this research is analytical descriptive method. Data collection techniques by literature studies and field studies, used 17 people respondents. Data quality tested by validity test and reliability test. Classic assumption test consisting of multicoleniarity test, heteroscedasticity test and normality test as substantial test for multiple linear regression research. The results of the study show that professionalism and organizational commitment have a positive effect to the internal performance of auditors.References
Arikunto,S. 2002. Metodologi Penelitian Suatu Pendekatan Proposal. Jakarta. PT. Rineka Cipta
A.A. Anwar Prabu Mangkunegara.2005. Evaluasi Kinerja SDM. Refika Aditama. Bandug.
Abbott, A. 1988. The system of the professions.London: University of Chicago Press.
Al Rasyid, Harun Kismantoroadji. (2004). Statistika Sosial. Bandung: Program Pasca Sarjana UNPAD
Anthony G. Hopwood, 1974, Accounting and Human Behaviour, Publisher: Haymarket Publishing.
Aranya, N., J. Pollaock, and J. Amernic. 1981. “An examination of professional commitmen in public accountingâ€. Accounting, Organization and Society 6 : PP.271 – 282.
Aranya, R. Lachman and J. Armenic, 1982. Accounting job satisfaction : A path analysis, Accounting, Organization and Society 7 (3) : 201 – 215.
Arnold, H.J. dan Feldman. 1982. A Multivariate Analysis of Determinant of Job Turnover. Journal of Applied Psychology 67:350-360.
Bateman, T dan S. Strasser, 1984. A Longitudinal analysis of antecedents of the antecedent of organizational commitment. Academy of Management Journal 27:95-112.
Burrage, Michael. 1990. “Advokatura: In Search of Profesionalism and Pluralism in Moscow and Leningradâ€. 15 Law &Society Inquiry 433.
Davis, K dan Newstroom John. W.1985. Human Behavior at Work : Organizational Behavior. Seven Edition Me. Grow-Hill, Inc.
Evi Lestari dan Dwi Cahyono, 2003 “komitmen Organisasi dan Kepuasan Kerja Sebagai Mediasi Hubungan Profesionalisme dengan Intensi Keluar†Simposium Nasional Akuntansi VI Surabaya.
Fishbein, M., & Ajzen, I., 1975. Belief, attitude, intention and behavior: An introduction to theory and research. Reading. MA: Addison-Wesley.
Ghozali, Imam. 2001. Aplikasi Analisis Multivariate Dengan Program SPSS. Badan Penerbit Universitas Diponegoro.
Geotz, J., P. C. Morrow, and I.C Mc Elroy. 1991. “The effect of Accounting Firm Size and member rank on professionalismâ€. Accounting organization and Society 16 : PP.159-166.
Goode, W., 1957. “Community within a community : The profession. “American Sociological Review 22 : PP.194-200.
Guntur, Sri, Yohanes, 2002. Profesionalisme Sebagai Mediasi Hubungan Antara Pengalaman Dengan Kinerja, Kepuasan Kerja dan Komitmen Organisasi. Jurnal Maksi Undip.
Gregson. T, 1992. An Investigation of the causal ordering of job satisfaction and organizational commitment in turnover models in accounting. Behaviour Research In Accounting 4 : 80 – 95.
Greenwood, 1975, Attributes of a Profession, Prentice Hall Inc.
Hall, R, 1968. “profesionalization and Bureaucratationâ€. American Sociological Review 33 : PP.92 – 104.
Harrel, it, E. Chewning and M. Taylor, 1986. “Organization – Profession Conflict and the job satisfaction and work performance of CPA firm profesionalâ€. Accounting Organization and Society 9 : PP.241-252.
Harrel, it, E. Chewning and M. Taylor, 1986. “Organization – Profession Conflict and the Satisfaction and Turnover intentions of internal auditingâ€. Auditing : a Journal of Practice & Theory (Spring) : PP.109-121.
Hiro Tugiman, 1998. “Audit Internal yang Diharapkan Kenyataan dan Upaya Pengembangannyaâ€. Makalah Seminar Nasional IAI Cabang Jambi.
Hiro Tugiman, 2009, Pengenalan Internal Audit, edisi kedua, Jakarta: Kanisius.
Hopwood, 1974. Accounting and behaviour.Accounting age book. A Wheaton and Company.
Johnson dan Rising. 1972. Math on Call : A Mathematics Hanbook, Great Source Education Group, Inc.l Houghton Mifflin Co.
Kalbers L.P. and Forgarty. 1995. “Professionalism and its Consequences : A Study Internal’s Auditorâ€. A Journal Practice and Theory (Spring) : 64 – 85.
Khikmah, Siti Noor. 2005. Pengaruh Profesionalisme terhadap keinginan Berpindah Dengan Komitmen Organisasi dan Kepuasan Kerja Sebagai Variabel Intervening. Jurnal Maksi Undip, Vol. 5 Agustus. Standar Profesi Audit Internal, Jakarta.
Konsorsium Organisasi Profesi Audit Internal, 2004, Stadar Profesi Audit Internal, Jakarta.
Mahsun. Mohammad, Firma Sulistyowati, dan Heriberus A. P. 2007. Akuntansi Sektor Publik Edisi Kedua. Yogyakarta : BP FE.
Mathieu, J. 1991. A cross level nonrecursive model of the antecedent of organizational commitment and satisfaction. Journal of Applied Psychology 76 (5):607-618.
Meyer, J and N. Allen. 1984. Testing the “side bet theory†of organizational commitment : Some methodological considerations, Journal of Applied Psychology 69 : 372-378.
Moh, As’ad. 1978. Psikologi Industri. Penerbit Liberty Yogyakarta.
Morrow, P.C. and J.F. Goetz. 1988. “professionalism as form of work commitmentâ€. Journal of Vacational Behavior 32 : PP.92-111.
Mulyadi dan Kanaka Puradiredja. 2002. Auditing Pendekatan Terpadu. Jakarta. Selemba Empat.
Nazir, 2003. Metode Penelitian. Jakarta : Ghalia Indonesia
Norris, D dan R. Niebuhr. 1983. “professionalism, Organizational Commitment and Job Satisfaction in Accounting Organizationâ€. Accounting, Organizations and Society 9 (1) : 49-59.
Pasewark, W.R dan Strawser, J.R. 1996. The determinant and outcomes associated with job insecurity on a profesional accounting environments. Behavioral Research in Accounting 8. 91-113.
Pei, B, dan F. Davis. 1989. “The impact of organizational structure on internal auditor organizational – Professional conflict and role stress : An exploration of Linkages. Auditing: A Journal of Practice & Theory (Spring) : PP. 101-115.
Poznanski, Peter, J dan Bline, Denis M. 1997. Using structural equation modelling to investigate the causal ordering of job satisfaction and organization commitment among staff accountants. Behavioral Research in Accounting. Volume 9, 1997. Printed in USA.
Price J, E dan Mueller, C. 1981. A Causal Model Turnover for Nurses. Academy Management Journal. 24 (3) : 88-109.
Rachmawati, 1997, Hubungan antara Profesionalisme Internal Auditor dengan Kinerja, Kepuasan Kerja, Komitmen dan Keinginan untuk Pindah. UDM, Yogyakarta.
Robbins, P. Stephen. 2003. Organization Behaviour : Concept, Controversies, Aplications. Seventh Edition. Prentice Hall Inc.
Sawyer, Laurence B. 1998. Sawyer’s Internal Auditing. The Institue of Internal Auditors.
Schroeder, R dan Indieke. 1977. Local consmopolitan and bureaucratic perception in public accounting firms. Accounting, Organization and Society 2 : 39-46.
Sherriton and Stren, J.L. 1997. Corporate Culture : Removing the Hidden Barriess to Team Succes, New York : Amacon.
Siegel, Gary & Helene Ramanauskas Marconi, 1986, Behavioral Accounting, South Western Publishing Co., cicinnati, Ohio.
Sorensen J. Dan T. Sorensen. 1974, The conflict of professionals in bureaucratic organization. Administration Science Quarterly (March) : 98-106.
Sugiyono. 2003. Metode Penelitian Bisnis. Cetakan Kelima : Penerbit CV. Alfabeta : Bandung
Suwandi dan Nur Indriantoro.1999. Pengujian Model Turnovel Pasewark dan Strawser : Studi Empiris Pada Lingkungan Akuntan Publik, Jurnal Riset Akuntansi Indonesia, Vol. No. 2 Juli.
Timpe, A. Dale. 1988. The Art and Science of Business Management Performance. Kend Publishing Inc.
Triandis, H.C. 1971. Attitudes and Attitudes Change. Jhon Waley and Sons, Inc, New York.
Veithzal, 2005, Manajemen Sumber Daya Manusia Untuk erusahaan Dari Teori ke Praktik, Edisi 1, PT Raja Grafindo Persada, Jakarta
Downloads
Submitted
Accepted
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
