The Influence of Leadership Style, Workload, Compensation and Organizational Culture on Performance of Auditors in National Private Company

Main Article Content

Muthi’atul Khasanah
Olfin Ishak
Walla Astianty Putri
Bella Suci Novitri
Nurdin Yusuf

Abstract

Using organizational culture as a moderator, this study seeks to gather empirical data on the effects of pay, workload, and leadership style on auditor performance. This investigation focused on certified auditors. Purposive sampling is used in the process for sample determination. Auditors were given questionnaires to complete, and 100 questionnaires may be processed to create the sample for this study. With the aid of IBM SPSS, multiple linear regression analysis (MLRA) and moderated regression analysis (MRA) are the data analysis techniques used. The study's findings indicate that the performance of an auditor is influenced by workload more so than by the auditor's remuneration or leadership style. Organizational culture, therefore, has limited control over the workload and compensation of auditors. It can, however, attenuate the impact of leadership style on auditor performance.

Article Details

How to Cite
Khasanah, M., Olfin Ishak, Walla Astianty Putri, Bella Suci Novitri, & Nurdin Yusuf. (2023). The Influence of Leadership Style, Workload, Compensation and Organizational Culture on Performance of Auditors in National Private Company. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(5), 2164–2168. https://doi.org/10.35870/jemsi.v9i5.1614
Section
Articles

References

Agung, A. P. S., & Bambang, S. H. (2016). Spiritual Intelligence as a Moderating Influence of Internal Locus of Control and Auditor Salary on Auditor Performance. E-Jurnal Akuntansi Universitas Udayana, 557– 586.

Batubara, K., Pujangkoro, I. S., & Buchari. (2013). The Influence of Salaries, Wages and Employee Benefits on Employee Performance at Pt. Xyz. Jurnal Teknik Industri USU, 3(5), 23–28.

Darmayanti, N. (2018). The Influence of Job Stress, Environmental Factors, and Organizational Culture on the Performance of Independent Auditors (Study of Independent Auditors of Public Accounting Firms in Surabaya). J-MACC: Journal of Management and Accounting, 1(1), 55–69.

Molina, & Wulandari, S. (2018). The Influence of Experience, Workload and Time Budget Pressure on the Auditor's Ability to Detect Fraud. Jurnal Ilmu Akuntansi Akunnas, 16(2), 43–55.

Rosally, C., dan Jogi, Y. (2015). The Effect of Role Conflict, Role Ambiguity, and Organizational Commitment on Auditor Performance. Business Accounting Review, 3(2), 31-40

Santikawati, A., & Herkulanus, B. (2016). Spiritual Intelligence as a Moderating Influence of Internal Locus of Control and Auditor Salary on Auditor Performance. E-Jurnal Akuntansi Universitas Udayana, 16(1), 557–586.

Sofyan, A., Andreas, & Novita, U. (2015). The Influence of Experience, Workload, and Training on Auditors' Skepticism and Ability to Detect Fraud (Empirical Study of Auditors at BPKP Representatives of Riau Province). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 2(1), 1–16.

Wirawan. (2009). Human Resource Performance Evaluation Theory, Application and Research. Jakarta: Salemba Empat.