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Journal : Annals of Human Resource Management Research

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.
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 . Saminan Abdul Muid Adri, Vensa Prita Afriandi, Budi Afridawati Afridawati, Afridawati Afriko, Novik Agrisa Ditama, Rezki Agusrianto, Agusrianto Ahmad, Lahmi Aidil Novia, Aidil Akbar, Yudi Aljamaedi, Aljamaedi Almawadi, Almawadi Alparedi, Topan Amanda, Eza Amat, Ali Amsir, Amsir Andi Mulyadi Anwar, Nur Effendi Anzalman, Anzalman Apris, Apris Arman, Iza Asa'ari, Asa'ari Asmaret, Desi Basri Basri Bayu Tri Cahya BJ, Jusmiwarti Bukhari Bukhari Bulek, Muhammad Jahar Bumi, Hengki Ras Bustami, Yuserizal Cendra, Cendra Chablullah Wibisono Dafril, Dafril Daharis, Ade Darwanis Darwanis Delina, Ros Desminar, Desminar Dewi, Nolla Puspita Ditama, Rezki Agrisa Ds, Muhammad Ridha evendi, evendi Febi, Zebna Febrianti, Eti Firdaus Firdaus Firdaus, Khairul Firdus, Firdus - Fitri, Khatimul Fitri, Radia Gani, Asri - Gusti, Yelliza Habibi, Asmar Halim Hanafi, Abdul Halim, Syaflin Hanafi, Abdul Halim Hebondri Hendra Lardiman Hendri Hendri Hisab, Firdaus Hulwati Hulwati Hulwati Hulwati Ihsan Ihsan Irhamni Irhamni Ismail Ismail Johardi, Johardi Julhadi, Julhadi Lahmi, Ahmad Lala, Andi Lastina, Irma Lidra, Ahmad Limbong, Romauli Friskila Lubis, Rahmad Fauzi Mahyudin Ritonga Malahayati Malahayati Maltifal, Maltifal Masrurah, Zakia Mhd Isa Mifthahul Jannah Moosa, Riyad Muhammad Farhan Abimayu Muhammad fauzan Muhammad Fauzi Muhammad Hafiz Muhammad Luthfi Muhammad Ridwan Muhammad Syukri Muhammad Yusuf Mulyadi Mulyadi Muyadi, Andi Nenengsih, Nenengsih Ngaliman, Ngaliman Nilda, Elvi Nurul Azmi, Nurul Nuzul Iskandar, Nuzul Octaviani, Fifin Paisal Rahmat Perawati Perawati, Perawati Pilihantoni, Riko Pratiwi, Emilia Prima, Ari Rafifa, Farhani Rahayu, Ria Rahmat Ilyas Ramadhan, Faris Ras Bumi, Hengki Raymond Raymond Raymond Raymond Repelita, Repelita Ridha DS, Muhammad Ridwan Ibrahim Riki Saputra, Riki Rini Safitri Ritonga, Ahmad Roisuddin Rizana, Novia Rizki Yuli Sari Rizki, Muhammad Wahyu Roisuddin Ritonga, Ahmad Rosdialena Roy Nanda, Reza Rozalinda Rozalinda Salman Munthe Saogo, Wivitaiming Prasti Satria, Mohd Rhana Sembiring, Rinawati Septiarti, Mela Sri Yanti Suhardis, Adnan Suhardis Suhardis, Suhardis Syafrianto, Syafrianto Syahruddin Syahruddin Syamsiar, Syamsiar Syamsul Rizal Syamsurizal - - Syarif, Dafiar syukrawati, syukrawati T, Marlini Thaheransyah Vithra, Muhammad Afdhal Vithra, Muhammad Afdhal Vithra Wahdi, Rifana Wahyuliza, Suci Wandi, Joni Indra Wilda Fasim Hasibuan Wiyan Mailindra, Wiyan Yanfaunnas, Yanfaunnas Yanti, Elma Rida Zufriani, Zufriani Zulkarnain Jalil