Pengaruh Pengetahuan Audit dan Komitmen Organisasi terhadap Kinerja Auditor dengan Pemahaman Good Governance sebagai Variabel Moderasi

Salwa Rahmadani; Luqman Hakim

doi:10.37034/jems.v8i3.485

Authors

Salwa Rahmadani Universitas Muhammadiyah Jakarta
Luqman Hakim Universitas Muhammadiyah Jakarta

DOI:

https://doi.org/10.37034/jems.v8i3.485

Keywords:

Audit, Komitmen, Organisasi, Auditor, Good Governance

Abstract

This study aims to examine the effect of Audit Knowledge and Organizational Commitment on Auditor Performance, with Good governance Understanding as a moderating variable in Public Accounting Firms (KAP) located in South Jakarta. The study was motivated by the importance of improving auditor performance to maintain audit quality and public trust in the public accounting profession. A quantitative research method with a survey approach was employed. Primary data were collected through questionnaires distributed to auditors working in eight Public Accounting Firms in South Jakarta. The sampling technique used was purposive sampling, resulting in 100 respondents consisting of junior auditors, senior auditors, and supervisors. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.1 software. The results indicate that Audit Knowledge has a positive and significant effect on Auditor Performance, Organizational Commitment has a positive and significant effect on Auditor Performance, and Good governance Understanding also has a positive and significant effect on Auditor Performance. The moderation analysis reveals that Good governance Understanding strengthens the relationship between Organizational Commitment and Auditor Performance. However, it does not moderate the relationship between Audit Knowledge and Auditor Performance. The findings suggest that enhancing audit knowledge, organizational commitment, and understanding of good governance principles are essential factors in improving auditor performance. Furthermore, the implementation of good governance principles can strengthen the positive influence of organizational commitment on auditor performance within Public Accounting Firms.

References

Hidayat, P., Pituringsih, E., & Martiningsih, R. S. P. (2018). Pengaruh gaya kepemimpinan, pemahaman good governance, dan ketidakjelasan peran terhadap kinerja auditor pada Inspektorat Provinsi NTB. Jurnal Magister Manajemen Unram, 7(4). https://doi.org/10.29303/jmm.v7i4.336

Angela, B., & Budiwitjaksono, G. S. (2021). Analisis pengaruh profesionalisme, independensi, dan motivasi kerja terhadap kinerja auditor. Prosiding SENAPAN, 1(1), 291–301. https://doi.org/10.33005/senapan.v1i1.248

Vu, T.-H., Nguyen, V.-D., Ho, M.-T., & Vuong, Q.-H. (2019). Determinants of Vietnamese listed firm performance: Competition, wage, CEO, firm size, age, and international trade. Journal of Risk and Financial Management, 12(2), 62. https://doi.org/10.3390/jrfm12020062

Jannah, Z., & Ardiami, K. P. (2024). Pengaruh pengetahuan, tekanan waktu dan motivasi terhadap kinerja auditor: Studi kasus KAP KKSP. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(1), 1003–1020. https://doi.org/10.47467/elmal.v5i1.431

Elvira, Y., & Djamil, N. (2024). Kinerja auditor Kantor Inspektorat Kabupaten Kampar: Pengaruh independensi, profesionalisme, gaya kepemimpinan, komitmen organisasi, dan pemahaman good governance. JAWI: Journal of Ahkam Wa Iqtishad, 2(1), 271–281. https://doi.org/10.5281/zenodo.10774564

Candradewi, N. K. A., & Putra, I. P. D. S. (2022). Pengaruh integritas auditor, pemahaman good governance, dan budaya organisasi terhadap kinerja auditor pada Kantor Akuntan Publik di Provinsi Bali. Hita Akuntansi dan Keuangan, 3(1), 285–295. https://doi.org/10.32795/hak.v3i1.2307

Tampubolon, L. (2018). Pengaruh Tekanan Ketaatan, Pengetahuan, Dan Pengalaman Auditor Terhadap Audit Judgment. InFestasi, 14(2), 169-177. https://doi.org/10.21107/infestasi.v14i2.4870

Widiyati, D., & Jauhamsyah, Z. (2022). Pengaruh profesionalisme, pengalaman auditor, dan work from home terhadap kinerja auditor (Studi kasus pada Kantor Akuntan Publik di Jakarta Selatan). Jurnal Ilmiah Akuntansi dan Finansial Indonesia, 6(1). https://doi.org/10.31629/jiafi.v6i1.4576

Finance Detik. (2018). OJK beri sanksi ke akuntan publik yang terlibat kasus SNP Finance. Retrieved from https://finance.detik.com/moneter/d-4237228/ojk-beri-sanksi-ke-akuntan-publik-yang-terlibat-kasus-snp-finance

Firmansyah, D. (2022). Teknik pengambilan sampel umum dalam metodologi penelitian: Literature review. Jurnal Ilmiah Pendidikan Holistik (JIPH), 1(2), 85–114. https://doi.org/10.55927/jiph.v1i2.937

Situmeang, N., Tampubolon, N. G. V. Y., Sianturi, R., Simaremare, N. S., & Evanta, A. (2019). Pengaruh pengalaman, pengetahuan, audit tenure dan peer review terhadap kualitas audit (Studi empiris pada KAP di wilayah Kota Medan). Jurnal Mutiara Akuntansi, 4(1), 32–36.

Bhaskoro, A. P., Ulupui, I. G. K. A., & Musyaffi, A. M. (2024). Pengaruh etika profesi, profesionalisme, independensi, dan komitmen organisasi terhadap kinerja auditor internal. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 5(1), 420–441. https://doi.org/10.46306/rev.v5i1.448

Sasana, L. P. W., Abidin, J., & Indrawan, I. G. A. (2024). Dasar-Dasar Audit. CV Eureka Media Aksara.

Anggraeni, L., & Helmy, I. (2020). Pengaruh kompetensi dan independensi terhadap kinerja pegawai dengan komitmen organisasi sebagai variabel intervening. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA), 2(2), 271–280. https://doi.org/10.32639/jimmba.v2i2.475

Sunyoto, Y., Ghozali, I., & Purwanto, A. (2017). Analysis of auditor performance by using covariance based structural equation modeling: A study of public accounting firms in Indonesia. European Research Studies Journal, 20(3), 524–537. https://doi.org/10.35808/ersj/726

Darma, B. (2021). Statistika penelitian menggunakan SPSS (Uji validitas, uji reliabilitas, regresi linier sederhana, regresi linier berganda, uji t, uji F, R²). Jakarta, Indonesia: Guepedia.

Warisi, D. (2022). Pengaruh konflik peran, ketidakjelasan peran dan komitmen organisasi terhadap kinerja auditor pada Kantor Akuntan Publik Bandar Lampung. Journal of Accounting Taxing and Auditing (JATA), 3(2). https://doi.org/10.57084/jata.v3i2.889

Prasetyaningrum, N. E. (2020). Pengaruh komitmen organisasi terhadap kinerja auditor dengan independensi, integritas, dan pemahaman good governance sebagai variabel pemoderasi (Studi empiris pada KAP di Jawa Tengah dan DIY). Jurnal Akuntansi Dan Sistem Teknologi Informasi, 16(3), 301-310. https://doi.org/10.33061/jasti.v16i3.4438