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All Journal JURNAL PENDIDIKAN TAMBUSAI Aktiva : Jurnal Akuntansi dan Investasi JURNAL MAKRO MANAJEMEN wacana equiliberium (jurnal pemikiran penelitian ekonomi) Sosial : Jurnal Ilmu-Ilmu Sosial Al-Maqashid: Journal of Economics and Islamic Business Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa Jurnal Ekonomi, Bisnis dan Manajemen FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam
Fajar, Achmarul
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Journal : Jurnal Ekonomi, Bisnis dan Manajemen

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Unlocking Auditor Potential: How Authentic Leadership Drives Work Engagement Through Meaning and Safety Amar, Siti Salama; Kusuma, Adriani; Fajar, Achmarul
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 6, No 1 (2025): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v6i1.2197

Abstract

This research is in the realm of management accounting with a focus on external auditor behavior as part of an organization's management control system. The purpose of this study is to analyze the effect of authentic leadership on auditor work engagement through the mediating role of work meaning and psychological safety. This study was conducted on 130 external auditors working in various public accounting firms in East Java. A quantitative approach was used in this study with the Partial Least Square Structural Equation Modeling (PLS-SEM) analysis technique. The results of the study indicate that authentic leadership has a significant effect on work meaning and psychological safety. These two mediating variables are then proven to have a positive effect on auditor work engagement. These findings provide theoretical contributions in expanding the management accounting literature, especially in the context of the influence of leadership behavior on psychological outcomes and non-financial performance of auditors. Practically, these results serve as an important reference for audit firm management in building a more authentic and supportive work culture in order to improve the performance and engagement of audit professionals. The conclusion of this study emphasizes the importance of authentic leadership as a managerial strategy to strengthen the quality of human resources in the audit sector.
Co-Authors Aang Kunaifi Aina, Muslimatul Alfian, Nurul Amar, Siti Salama Efendi, Junaidi Fajar, Ainul Heriyadi, Yudi Indah Fitriana, Leily Nur Joni, Idon Kusuma, Adriani Kusuma, Andriani Kusuma, Andriyani MAULIDAH, SITI Qonita, Ana Mara Rahman, Fadali Rizal, Zef Rohmaniyah, Rohmaniyah Sugiyardi, Agus Suprapto, Helman Wahyu Maulana, Wahyu Wardani, Win Yuli Zabadi, Fairus Zainurrafiqi Zainurrafiqi