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All Journal Jurnal Transformasi Bisnis Digital
Adit Setiawan Permadi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Komitmen Organisasi dan Motivasi terhadap Kinerja Auditor dengan Teamwork sebagai Variabel Intervening pada Badan Pemeriksa Keuangan Perwakilan Provinsi Sulawesi Tengah Adit Setiawan Permadi; Harnida Wahyuni Adda; N. P. Evvy Rossanty
Jurnal Transformasi Bisnis Digital Vol. 3 No. 4 (2026): Juli: Jurnal Transformasi Bisnis Digital (JUTRABIDI)
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jutrabidi.v3i4.1442

Abstract

This study examines the effects of organizational commitment and motivation on auditor performance, with teamwork as an intervening variable, at the Financial Audit Board (BPK) Representative Office of Central Sulawesi Province. The study addresses challenges arising from complex audit assignments across 13 regencies/cities with diverse geographical conditions and multigenerational workforce dynamics. A quantitative survey approach was employed using a census of all 104 auditors. Data were collected through Likert-scale questionnaires and analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings indicate that organizational commitment and motivation each have positive and significant effects on both teamwork and auditor performance. Teamwork also has a positive and significant effect on auditor performance and represents the strongest predictor. Furthermore, teamwork significantly mediates the relationships between organizational commitment and auditor performance, as well as between motivation and auditor performance. These results demonstrate that team cohesion, coordination, and mutual support play a central role in enhancing auditor performance. The study contributes to the development of an integrative auditor performance model and provides practical insights for strengthening cross-generational teamwork within BPK.
Co-Authors Harnida Wahyuni Adda N. P. Evvy Rossanty