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All Journal Jurnal Pendidikan Akuntansi (JPAK) IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan Jurnal Minds: Manajemen Ide dan Inspirasi AKRUAL: Jurnal Akuntansi Jurnal Manajemen Indonesia Jurnal Ilmiah Universitas Batanghari Jambi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Ensiklopedia of Journal Menara Ilmu JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Zona Manajemen: Program Studi Magister Sains Manajemen Universitas Batam International Journal of Environmental, Sustainability, and Social Science Bahtera Inovasi International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi 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) Brilliant International Journal of Management and Tourism (BIJMT) Jurnal Akuntansi AKUNESA Annals of Human Resource Management Research Journal of Governance and Accountability Studies CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Journal Research of Social Science, Economics, and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Pendidikan Indonesia Indonesian Culture and Religion Issues International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management Journal of Multidisciplinary Academic Business Studies Journal of Multidisciplinary Academic and Practice Studies Brilliant International Journal of Management and Tourism Global Academy of Business Studies
Chablullah Wibisono
Universitas Batam
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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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 Ade Kurniadi Adi Budiarso Adi Irawan Adma Gumilang, Mardian Afwindra, Firdaus Alamsyah, Muhammad Isa Alfian, Dedi Amalia, Lisa Ameswari, Arini Andhi Kusuma Andre Resta Angelina E. Rumengan Angelina E. Rumengan Aprilian Aprilian Aribowo, Kuncoro Arini Ameswari Armanunsah Armanunsah Armini Astuti, Sumi Azrizal Azrizal Azwandi Azwandi Azwandi BAMBANG SATRIAWAN Banisyukur, Ihram Baru, Gadis Basri Basri Catrayasa, I Wayan Citra Lestari Citra, Kharisma Daffin Mandala Putra Damsar Dewi Agustina Dewi, Nolla Puspita Donny Hartanto Egi Gumala Sari Eko Haryanto Elli Widia Endang Irmarita, Yani Erisna Dewi Ariyani Etty Sri Wahyuni Fachruddin Fachruddin Fachrudin Fachrudin Fachrudin Faisal, Yusuf Faizal Madya Fatahurrazak Franto Tonggi Tampubolon Friadi, John Gaddafi, Muammar Gadis Baru Giantoro Rudiman Gita Indrawan Gita Indrawan, M. Gita Indrawan, Mohamad Gita Indrawan, Mohammad Gunadi Gunadi Habibi Habibi Hairul Hairul Handoko Gotama, William Harahap, Morina Hariansyah, Herry Harianto Harianto Hasbullah, Hidayat Hendrik Caros Nugraha Herbert Manurung Herlambang, Guntur I Wayan Catrayasa Ika Novita Sari Ika Novitasari Ika Novitasari, Ika Indera, Edi Indrawan, M. Gita Indrawan, Mohamad Gita Indrawan, Muhamad Gita Indrawan, Muhammad Gita Indrayani INDRAYANI INDRAYANI Irwansyah Irwansyah Irwansyah Irwansyah Isramilda, Isramilda Iwan Kurniawan Jemmy Rumengan Kharisma Citra Kristina Harahap Kurniani, Wiwik Lubis, Laily Rozanna M Rajagukguk, Juanroy M. Gita Indrawan Maiza Tri Handayani Mangara Maulana, Ervindo MMSI Irfan ,S. Kom Mohamad Gita Indrawan Mohd. Gita Indrawan Muamar Khaddafi Muammar Khadafi Muammar Khaddafi Muhammad Gita Indrawan Muhammad Muhammad Muhammad Muhammad Muhammad Tommy Arby Rumen Munandar Mursal Mursal Naufal, Muhammad Ade Ngaliman, Ngaliman Nola Puspita Dewi Novia Riani Nurapnita Rozalia Inda Nurhatisyah Nurhatisyah Nurhatisyah Nurhatisyah Nurhayati Nurhayati Oktarinaldi, Hefri Olenka, Rangga Ikrar Gombang Paradila Putri, Inggerit Pardamean H Situmorang PUJI LESTARI PUJIASTUTI, Fitria Lestari Puspita, Nola Putri, Shinta Buana R.A. Widyanti Diah Lestari Rachman, Abd. Raja Hafiz Hermawan Rayessandi Reinald Stevianes Lalenoh Revianti, Elvirta Rieke Resty Afriany, Raden Rika Karmida Rinah, Rinah Risa, Fitria Robin Robin Robin, Robin Ruhdiat, Rudi Rumen, Muhammad Tommy Arby Rumengan, Angelina E. Rumengan, Angelina Eleonora Sajiyo Sajiyo Sajiyo, Sajiyo Salmayani, Salmayani Sanjaya, Robi Saputra, E. Kurniawan Saputra C. Sari, Dwi Junila Sarmini Satriawan, Bambang Satriawan, Bambang Sianturi, Sahat Parlindungan SIHITE, Riduan Silaban, Amon Simanjuntak, Luciana Kartini Soepriono, Bambang Sri Langgeng Ratnasari Sri Wahyuni Sri Yanti Sri Yanti Sri Yanti Sriyanti Suhardis , Adnan Sukardi , Sukardi Sulikah Sulikah Sumiyati Sumiyati Surawan, Surawan Susanto, Eko Agus Suyanto, Elvira Syafrizal Syafrizal Syamsul, Sari Baiti Syarifah Alda Azlika Syukror Rozi Syukur, Ihram Bani Titik, Diana TJATOER, Fadliyah Anas Trio Ardhimansyah Wahyu, Purnomo Wan Iwan Darmawan Wayan Catra Yasa Wayan Catrayasa, I WIDIA, ELLI Willy Kaslianto Windayati, Diana Titik Yasa, I Wayan Catra Yoana Badra Yulizartika, Yulizartika Zaili Zaili Zulkifli Eko Purwanto Zulmariad, Randi