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All Journal Equilibrium: Jurnal Pendidikan DERIVATIF Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business JRTI (Jurnal Riset Tindakan Indonesia) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Zona Manajemen: Program Studi Magister Sains Manajemen Universitas Batam International Journal of Environmental, Sustainability, and Social Science Journal of Coastal and Ocean Sciences Bahtera Inovasi Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Management and Digital Business Annals of Human Resource Management Research Journal of Governance, Taxation, and Auditing Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Studi Ekonomi dan Kebijakan Publik Jurnal Pengabdian Ibnu Sina Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pendekar Nusantara Jurnal Penelitian Pendidikan Indonesia Journal of Multidisciplinary Academic Business Studies Journal of Multidisciplinary Academic and Practice Studies
Ngaliman, Ngaliman
Faculty Of Economics And Business Universitas Batam
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Journal : Annals of Human Resource Management Research

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Public accountant performance: The mediation role of organizational commitment Mursal, Mursal; Wibisono, Chablullah; Ngaliman, Ngaliman; Dewi, Nolla Puspita; Basri, Basri
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.2869

Abstract

Purpose: This study aims to examine and analyze the direct influence of spiritual motivation, integrity, competence, organizational culture, locus of control, and organizational commitment on the performance of accountants at the Riau Islands Province Public Accounting Firm, and then indirectly test and analyze the influence of spiritual motivation, integrity, competency, organizational culture, and locus of control on accountant performance through organizational commitment. Research Methodology: The population in this study was 102 accountants using the census method, and the entire population was used as a sample. Quantitative data were collected using a questionnaire, and qualitative data were obtained by direct interviews with accountants. Results: From the research results it was found that of the six variables, the one that had the highest influence on performance was organizational commitment (t-value 6.321) and the lowest was spiritual motivation (t-value 2.507). Furthermore, spiritual motivation has the highest influence (t-value 21.893), and integrity has the lowest (t-value 3.467) on organizational commitment. Next, the position of organizational commitment plays the largest role in improving accountant performance and the smallest role is the spiritual motivation variable; the rest is influenced by other variables that were not examined in this study. Conclusions: The influence of dependent variables on independent variables is strong, as is the influence of dependent variables on intervening variables. In this research, all variables have a strong influence on the dependent and intervening variables. Limitations: The dependent variables of this study have not fully provided a definite role for organizational commitment on accountant performance; therefore, it is necessary to add other variables to clarify it.    Contribution: This study serves as a reference for developing an individual behavior model regarding individual characteristics, individual mechanisms, and what individuals produce in public accounting organizations that continue to experience changes in information technology from time to time in the context of reform for progress based on performance as an outcome.
Public accountant performance: The mediation role of organizational commitment Mursal, Mursal; Wibisono, Chablullah; Ngaliman, Ngaliman; Dewi, Nolla Puspita; Basri, Basri
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.2869

Abstract

Purpose: This study aims to examine and analyze the direct influence of spiritual motivation, integrity, competence, organizational culture, locus of control, and organizational commitment on the performance of accountants at the Riau Islands Province Public Accounting Firm, and then indirectly test and analyze the influence of spiritual motivation, integrity, competency, organizational culture, and locus of control on accountant performance through organizational commitment. Research Methodology: The population in this study was 102 accountants using the census method, and the entire population was used as a sample. Quantitative data were collected using a questionnaire, and qualitative data were obtained by direct interviews with accountants. Results: From the research results it was found that of the six variables, the one that had the highest influence on performance was organizational commitment (t-value 6.321) and the lowest was spiritual motivation (t-value 2.507). Furthermore, spiritual motivation has the highest influence (t-value 21.893), and integrity has the lowest (t-value 3.467) on organizational commitment. Next, the position of organizational commitment plays the largest role in improving accountant performance and the smallest role is the spiritual motivation variable; the rest is influenced by other variables that were not examined in this study. Conclusions: The influence of dependent variables on independent variables is strong, as is the influence of dependent variables on intervening variables. In this research, all variables have a strong influence on the dependent and intervening variables. Limitations: The dependent variables of this study have not fully provided a definite role for organizational commitment on accountant performance; therefore, it is necessary to add other variables to clarify it.    Contribution: This study serves as a reference for developing an individual behavior model regarding individual characteristics, individual mechanisms, and what individuals produce in public accounting organizations that continue to experience changes in information technology from time to time in the context of reform for progress based on performance as an outcome.
Co-Authors - Afrizal -, Rika Regita Cahyani Achmad, Andi Afriyani, Nur Afwindra, Firdaus Ahadian Zulseptriadi Ali Sarpudin Amelia Widya Saputri, Meta Amit Silitonga Ana Faizah Andi M Lutfhi Anggraeni, Nina Astarizal, Astarizal Auzar, Silvia Balqis Balqis Bambang Satriawan BAMBANG SATRIAWAN Basri Basri Brian Kawasi Catrayasa, I Wayan Chabblullah Wibisono Chablullah Wibisono Chablullah Wibisono Desi Asmanianti Desi Efna Dewi, Nolla Puspita Diana, Kurnia Edy Purnomo Eka Maria Susanti Eko Haryanto Ely Kurniawati Etty Sri Wahyuni Eva Agustina Fachrudin Fachrudin Faizah, Ana Firaldi, Yukiko Fitri Sukmawati Friadi, John Friska Sihombing, Elisabet Gana Vige Ortega Gita Indrawan, Mohammad Habibi Habibi Handayani, Ika Fitri Hariansyah, Herry Hendra Aris Herbert Manurung Hijliansyah Marbun Hizam, Nurul I Wayan Catra Yasa Ihsan, Nurdin Indrawan, Gita Indrawan, Mohamad Gita Indrawan, Mohamad Gita Indrawan, Muhamad Gita Indrawan, Muhammad Gita Indrayani INDRAYANI INDRAYANI Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Iqbal Ramadhan Juniastito, Raynaldi Khaidir Khaidir, Khaidir Khairil Khairil Kurniawan, Ady Lie, Lie Liharyanti, Uci Liza Rickiany Lizania Syahputri Lubis, Erni Luthfi, Andi Luthfi, Andi M. Maisuro, Maisuro Mangara Marhaban Sigalingging Maria Maria Mawarni Mawarni Mistianasari, Dita Mistianasari, Dita Mistianasari Mohamad Gita Indrawan Muammar Khaddafi Muammar Khaddafi Muhammad Gita Indrawan Muliana, Heppy Muliyanto, Muliyanto Mursal Mursal Mustika, Ita Naufal, Muhammad Ade Ngalimun, Ngalimun Ningrum, Meisy Pujianti Nur Andini Rianti Paradila Putri, Inggerit PERMATASARI, Rizka Arsyntha Prayitno, Cahyo PUJI LESTARI R.A. Widyanti Diah Lestari Rachman, Abd. Rafiza, Raja Rahima, Sri Raymond Raymond Rizki Hidayat Sajiyo Sajiyo, Sajiyo Sarmini Sarmini Sarmini Satriawan, Bambang Satriawan, Bambang Sawaluddin Sawaluddin Sepyenita, Sepyenita Setiyowati, Herny Sheptya Yusnta Putri Sihombing, Anggi Hartaty Silvia Vitri Siregar, Haposan Siti Fathonah Sri Yanti Sri Yanti Sri Yanti Suharto Suharto Sujono, Imam Sulikah Sulikah Sumarman, Benni Sumiyati Sumiyati Susilo Budi Hartanto Syamsul, Sari Baiti Syamsurizal - - Wahyu Wahyudin Wayan Catra Y Wayan Catra Yasa, I Wayan Catrayasa, I Wibisono, Cablullah Windayati, Diana Titik Wirawan, Donny Yanti , Sri Yantri, One Yasa, I Wayan Catra YUNUS, Andi Zairina, Syarifah Zulkifli Eko Purwanto