Creation Of Auditor Loyalty: Improving Competence, Quality Of Work And Job Satisfaction
DOI:
https://doi.org/10.22219/jrak.v11i3.16998Keywords:
Competency, Job Satisfaction, Loyality, Work QualityAbstract
The purpose of this study is to investigate how auditor competence can affect the work quality and job satisfaction of an auditor which also has an impact on increasing auditor loyalty in carrying out their responsibilities as auditors. This study uses a quantitative method by distributing questionnaires to auditors who work at KAPs domiciled in Banten, Jakarta and Answers. The sample in this study was 170 auditors. Data processing is carried out with a Structural Equation Model (SEM) approach using Partial Least Square (PLS) software. PLS is a component-based or variance-based structural equation (SEM) model. Validity test was carried out using Partial Least Square (PLS) software. The results of this study indicate that the auditor competence, work quality, and job satisfaction can increase the loyalty of auditors working at Public Accounting Firms in Indonesia. This research has implications for the development of audit research, especially the behavior of public accountants, which until now has not been much research that focuses on the behavior of auditors in public accounting firms. In addition, the results of this study can also be used as a reference in determining policies by stakeholders, both regulators and leaders of Public Accounting Firms
Downloads
References
Abayadeera, N., & Watty, K. (2014). The expectation-performance gap in generic skills in accounting graduates: Evidence from Sri Lanka. Asian Review of Accounting.
Ahmed Younis, R. A. (2018). Cognitive Diversity and Creativity: The Moderating Effect of Collaborative Climate. International Journal of Business and Management, 14(1), 159. https://doi.org/10.5539/ijbm.v14n1p159
Anis, A. (2017). Auditors’ and accounting educators’ perceptions of accounting education gaps and audit quality in Egypt. Journal of Accounting in Emerging Economies.
Aslan, L. (2020). The Evolving Competencies of the Public Auditor and the Future of Public Sector Auditing. In Contemporary Issues in Public Sector Accounting and Auditing. Emerald Publishing Limited.
Buil, I., Catalán, S., & Martínez, E. (2016). The importance of corporate brand identity in business management: An application to the UK banking sector. BRQ Business Research Quarterly, 19(1), 3–12. https://doi.org/10.1016/j.brq.2014.11.001
Cavanaugh, M. A., Boswell, W. R., Roehling, M. V, & Boudreau, J. W. (2000). An empirical examination of self-reported work stress among US managers. Journal of Applied Psychology, 85(1), 65.
Chaker, M. N., & Abdullah, T. A. T. (2011). What accountancy skills are acquired at college? International Journal of Business and Social Science, 2(18).
Chandraiah, K., Agrawal, S. C., Marimuthu, P., & Manoharan, N. (2003). Occupational stress and job satisfaction among managers. Indian Journal of Occupational and Environmental Medicine, 7(2), 6.
Chen, C.-F., & Kao, Y.-L. (2011). The antecedents and consequences of job stress of flight attendants–Evidence from Taiwan. Journal of Air Transport Management, 17(4), 253–255.
Costen, W. M., & Salazar, J. (2011). The impact of training and development on employee job satisfaction, loyalty, and intent to stay in the lodging industry. Journal of Human Resources in Hospitality & Tourism, 10(3), 273–284.
Dhamija, P., Gupta, S., & Bag, S. (2019). Measuring of job satisfaction: the use of quality of work life factors. Benchmarking, 26(3), 871–892. https://doi.org/10.1108/BIJ-06-2018-0155
DiPietro, R. B., Kline, S. F., & Nierop, T. (2014). Motivation and satisfaction of lodging employees: An exploratory study of Aruba. Journal of Human Resources in Hospitality & Tourism, 13(3), 253–276.
Diriwaechter, P., & Shvartsman, E. (2018). The anticipation and adaptation effects of intra- and interpersonal wage changes on job satisfaction. Journal of Economic Behavior and Organization, 146, 116–140. https://doi.org/10.1016/j.jebo.2017.12.010
Francis, J. R., Michas, P. N., & Yu, M. D. (2013). Office size of big 4 auditors and client restatements. Contemporary Accounting Research, 30(4), 1626–1661. https://doi.org/10.1111/1911-3846.12011
Gaither, C. A., Kahaleh, A. A., Doucette, W. R., Mott, D. A., Pederson, C. A., & Schommer, J. C. (2008). A modified model of pharmacists’ job stress: The role of organizational, extra-role, and individual factors on work-related outcomes. Research in Social and Administrative Pharmacy, 4(3), 231–243.
Gede, R. (2018). Managing Work Family Conflict and Work Stress through Job Satisfaction and Its Impact on Employee Performance. Jurnal Teknik Industri, 20(2), 127–134.
Gupta, S., Kumar, S., Singh, S. K., Foropon, C., & Chandra, C. (2018). Role of cloud ERP on the performance of an organization: Contingent resource-based view perspective. The International Journal of Logistics Management.
Hoboubi, N., Choobineh, A., Kamari Ghanavati, F., Keshavarzi, S., & Akbar Hosseini, A. (2017). The Impact of Job Stress and Job Satisfaction on Workforce Productivity in an Iranian Petrochemical Industry. Safety and Health at Work, 8(1), 67–71. https://doi.org/10.1016/j.shaw.2016.07.002
Hollon, C. J., & Chesser, R. J. (1976). The relationship of personal influence dissonance to job tension, satisfaction and involvement. Academy of Management Journal, 19(2), 308–314.
Jamaludin, A. (2017). Pengaruh Gaya Kepemimpinan terhadap Kinerja Karyawan pada PT.Kaho IndahCitra Garment Jakarta. JABE (Journal of Applied Business and Economic), 3(3), 161. https://doi.org/10.30998/jabe.v3i3.1767
Jung, J., Bozeman, B., & Gaughan, M. (2017). Impact of research collaboration cosmopolitanism on job satisfaction. Research Policy, 46(10), 1863–1872. https://doi.org/10.1016/j.respol.2017.09.003
Kashive, N., & Khanna, V. T. (2017). Study of Early Recruitment Activities and Employer Brand Knowledge and Its Effect on Organization Attractiveness and Firm Performance. Global Business Review, 18(3_suppl), S172–S190. https://doi.org/10.1177/0972150917693334
Khalilzadeh, J., Del Chiappa, G., Jafari, J., & Borujeni, H. Z. (2013). Methodological approaches to job satisfaction measurement in hospitality firms. International Journal of Contemporary Hospitality Management.
Khuong, M. N., & Linh, U. D. T. (2020). Influence of work-related stress on employee motivation, job satisfaction and employee loyalty in hospitality industry. Management Science Letters, 10(14), 3279–3290. https://doi.org/10.5267/j.msl.2020.6.010
Kim, B. P., Murrmann, S. K., & Lee, G. (2009). Moderating effects of gender and organizational level between role stress and job satisfaction among hotel employees. International Journal of Hospitality Management, 28(4), 612–619.
Lim, Y.-M., Lee, T. H., Yap, C. S., & Ling, C. C. (2016). Employability skills, personal qualities, and early employment problems of entry-level auditors: Perspectives from employers, lecturers, auditors, and students. Journal of Education for Business, 91(4), 185–192.
Liu, G., & Ren, H. (2019). Organizational learning and job satisfaction of trainee auditors: A case study of Chinese CPA firms. Accounting Research Journal.
Lu, Y., Hu, X.-M., Huang, X.-L., Zhuang, X.-D., Guo, P., Feng, L.-F., Hu, W., Chen, L., Zou, H., & Hao, Y.-T. (2017). The relationship between job satisfaction, work stress, work–family conflict, and turnover intention among physicians in Guangdong, China: a cross-sectional study. BMJ Open, 7(5), e014894.
Luthans, F. (2021). Organizational Behavior _ An Evidence-Based Approach.
Miles, R. H., & Petty, M. M. (1975). Relationships between role clarity, need for clarity, and job tension and satisfaction for supervisory and nonsupervisory roles. Academy of Management Journal, 18(4), 877–883.
Mursali, A., Basuki, E., Dharmono, S., Mursali, D. A., & Kes, M. (2009). Relationship between noise and job stress at a private thread spinning company. Universa Medicina, 28(1), 8–16. https://univmed.org/ejurnal/index.php/medicina/article/view/223
NAZIR, K. (2013). EMPLOYEE MOTIVATION, JOB SATISFACTION & PRODUCTIVITY OF EMPLOYEES AT BOOTS 2012 (WESTFIELD STRATFORD CITY). CARDIFF METROPOLITAN UNIVERSITY.
Noor, A., & Jamil, S. (2014). Factor Effecting Employee’s Satisfaction and Employee’s Satisfaction Contribution towards Employee’s Loyalty in Public Sector Organizations of Pakistan. International Journal of Innovation and Applied Studies, 7(2), 434.
Öhman, P., Häckner, E., & Sörbom, D. (2012). Client satisfaction and usefulness to external stakeholders from an audit client perspective. Managerial Auditing Journal, 27(5), 477–499. https://doi.org/10.1108/02686901211227995
Owen, D. C., Boswell, C., Opton, L., Franco, L., & Meriwether, C. (2018). Engagement, empowerment, and job satisfaction before implementing an academic model of shared governance. Applied Nursing Research, 41(2017), 29–35. https://doi.org/10.1016/j.apnr.2018.02.001
Sabbagha, M. D. S., Martins, N., & Ledimo, O. (2018). Conceptual model of employee motivation and job satisfaction for staff retention practices in foreign exchange banking context. ICMLG 2018 6th International Conference on Management Leadership and Governance, 309.
Saleem, R., Mahmood, A., & Mahmood, A. (2010). Effect of work motivation on job satisfaction in mobile telecommunication service organizations of Pakistan. International Journal of Business and Management, 5(11), 213.
Salehi, M., Seyyed, F., & Farhangdoust, S. (2020). The impact of personal characteristics, quality of working life and psychological well-being on job burnout among Iranian external auditors. International Journal of Organization Theory & Behavior.
Silvanto, S., & Ryan, J. (2018). An investigation into the core appeals for nation branding to attract and retain talent to enhance a country’s competitiveness. Competitiveness Review: An International Business Journal.
Singh, S. K., & Tiwari, V. (2011). Relationship between motivation and job satisfaction of the white collar employees: A case study. Management Insight, 7(2), 31–39.
Slimane, N. S. B. (2017). Motivation and Job Satisfaction of Pharmacists in Four Hospitals in Saudi Arabia. Journal of Health Management, 19(1), 39–72. https://doi.org/10.1177/0972063416682559
Sufian, F., Kamarudin, F., & Md. Nassir, A. (2017). Globalization and bank efficiency nexus: empirical evidence from the Malaysian banking sector. Benchmarking, 24(5), 1269–1290. https://doi.org/10.1108/BIJ-09-2014-0090
Tarigan, J., Susanto, A. R. S., Hatane, S. E., Jie, F., & Foedjiawati, F. (2020). Corporate social responsibility, job pursuit intention, quality of work life and employee performance: case study from Indonesia controversial industry. Asia-Pacific Journal of Business Administration.
Thies, K. M., & Serratt, T. (2018). Evaluating Association Degree Nursing Faculty Job Satisfaction. Teaching and Learning in Nursing, 13(2), 71–74. https://doi.org/10.1016/j.teln.2017.12.008
Wan, H. L. (2012). Employee loyalty at the workplace: The impact of Japanese style of human resource management. International Journal of Applied Hrm, 3(1), 1–17.
Wang, X., Wang, Y., Yu, L., Zhao, Y., & Zhang, Z. (2015). Engagement audit partner experience and audit quality. China Journal of Accounting Studies, 3(3), 230–253. https://doi.org/10.1080/21697213.2015.1055776
Yuh, J., & Choi, S. (2017). Sources of social support, job satisfaction, and quality of life among childcare teachers. Social Science Journal, 54(4), 450–457. https://doi.org/10.1016/j.soscij.2017.08.002
Downloads
Published
Issue
Section
License
Copyright (c) 2021 Galih Fajar Muttaqin, Asih Machfuzhoh, Edward Fazri
This work is licensed under a Creative Commons Attribution 4.0 International License.
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International 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-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement 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 acknowledgement 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).
