Pengaruh Organizational Citizenship Behaviours, Organizational Commitment Terhadap Job Performance Auditor

Rina Hartanti
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Abstract

Abstract: Examining the Effect of Organizational Citizenship Behaviors and Organizational Commitments on Auditor’s Job Performance is the purpose of this study. The effect of each dimension of Organizational Citizenship Behaviors and Organizational Commitment on Auditor’s Job Performance was also tested in this study. Data was obtained by distributing 325 questionnaires to HRD Manager (Personnel Manager) at public accounting firms in DKI Jakarta to be forwarded to respondents, namely auditors and only 264 questionnaires were successfully filled out for analysis with Structural Equation Models (SEM). Research shows the results: (1). Auditor’s Organizational Commitment are proven to be positively and significantly influenced by Auditor’s Organizational Citizenship Behaviors (2). Organizational Commitment is proven to have a significant and positive effect on Job Performance. (3). Significantly and positively Organizational Citizenship Behaviors affect the Auditor's Job Performance. Auditors who have high Organizational Citizenship Behaviors ultimately provide maximum Job Performance at the public accounting firm where they work.
组织公民行为、组织承诺与工作绩效审核员
摘要:本研究旨在探讨组织公民行为和组织承诺对审计人员工作绩效的影响。本研究还检验了组织公民行为和组织承诺各维度对审计人员工作绩效的影响。通过向DKI雅加达的会计师事务所的人力资源经理(人事经理)分发325份问卷以转发给受访者,即审计员,获得数据,只有264份问卷被成功填写以进行结构方程模型(SEM)分析。研究结果表明:(1)审计人员的组织承诺受到审计人员组织公民行为的显著正向影响;(2)审计人员的组织承诺对工作绩效具有显著正向影响。(3)组织公民行为对审计师工作绩效有显著正向影响。具有高组织公民行为的审计师最终在其工作的会计师事务所提供最大的工作绩效。
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