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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Politala Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Sari Atmini
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences

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Auditor Performance Determinants: The Moderating Role of Organizational Culture in Indonesia’s Big Ten Accounting Firms Dharma, Ida Bagus Surya; Baridwan, Zaki; Atmini, Sari
International Journal of Social Science and Business Vol. 9 No. 3 (2025): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i3.96354

Abstract

This study investigates the influence of professionalism, independence, work motivation, and self-efficacy on auditor performance, with organizational culture as a moderating variable. Grounded in attribution theory, which explains behavior through internal and external factors, the research focuses on auditors from Indonesia’s Big Ten public accounting firms. Using a quantitative explanatory approach, data were collected through a structured questionnaire distributed via purposive sampling to 202 respondents. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The findings of this study revealed that independence, work motivation, and self-efficacy positively influenced auditor performance, while professionalism had no effect. Additionally, organizational culture only moderated the relationship between motivation and performance, but not for professionalism, independence, or self-efficacy. The study offers theoretical, practical, and policy implications. Theoretically, it supports attribution theory by confirming that internal factors such as motivation, self-efficacy, and independence influence auditor performance, with their effects shaped by organizational culture. The limited impact of professionalism suggests a need for structural support to actualize professional values. Practically, audit firms should strengthen these competencies through mentoring, training, and ethical safeguards, supported by a collaborative culture. At the policy level, Indonesia Chartered Accountants and Indonesian Institute of Certified Public Accountants are encouraged to embed behavioral competencies into certification and promote culture-based performance systems in public accounting firms.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Almira, Aisyah Annisa, Rara Ardiansyah syah Artamevia, Baiq Vica Arum Prastiwi Arum Prastiwi Aulia Fuad Rahman Bambang Subroto Christinawati Putri, Ferica Devy Pusposari Dharma, Ida Bagus Surya Elieva Septia Putri Erwin Saraswati Fadhilah, Muhammad Dzaki Farhanyudha, Giffari Muhammad Hanifa, Khoiro Uma Harina Paramastri Hisky Ryan Kawulur Intan Permatasari Komarudin Achmad Mirna Amirya Muhammad Dahlan Mulyantoro, Cahyo Dwi Naufal Attallah Dirha Kirana Noval Adib Nurkholis Nurkholis Oksidea Riveta Pangestuti, Arum Rahmah Perwira, Richardo Jaya Putu Prima Wulandari Renanty, Treanetta Hening Roekhudin, Roekhudin Rusmala, Yanisa Intan Sari, Yetri Martika Sijabat, Putra Sutrisno Sutrisno Truly Wulandari Truly Wulandari Tuban Drijah Herawati Vina Zalfaa' Wibowo, Rina Wuryan Andayani Yahya Yeshua Ahmad Yulia Monica Ristanti Zahra, Elsa Putri Zaki Baridwan