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Journal : Multifinance

THE ROLE OF WORKPLACE SPIRITUALITY ON EMPLOYEE PERFORMANCE THROUGH ORGANIZATIONAL COMMITMENT Setiawan, Audita; Limakrisna, Nandan; Warsindah, Lucy
Multifinance Vol. 2 No. 3 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i3.347

Abstract

This study aims to explore the influence of workplace spirituality on employee performance, considering the mediating role of organizational commitment. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data collected from questionnaires distributed to auditors in public accounting firms in the West Java region. The findings indicate that workplace spirituality has a significant positive impact on employee performance, with organizational commitment serving as an effective mediator. The high t-statistic value suggests that employee who experience meaning and connection in their work demonstrate higher levels of commitment, ultimately leading to improved performance. These findings align with previous literature stating that workplace spirituality can enhance commitment and performance through increased intrinsic motivation. The practical implications of this study highlight the importance of organizations fostering a work environment that supports employees’ spiritual values to enhance commitment and performance.
THE INFLUENCE OF SPIRITUALITY IN THE WORKPLACE, TRUST, AND TRANSFORMATIONAL LEADERSHIP ON AUDITOR PERFORMANCE Audita Setiawan; Nandan Limakrisna; Lucy Warsindah
Multifinance Vol. 3 No. 3 (2026): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i3.521

Abstract

This study examines the effects of workplace spirituality, trust, and transformational leadership on employee performance, with organizational commitment serving as a mediating variable. The research was conducted among auditors working in Public Accounting Firms in West Java, Indonesia. Using a quantitative approach, data were collected from 202 auditors through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that workplace spirituality, trust, and transformational leadership have significant positive effects on organizational commitment. Trust and transformational leadership directly influence employee performance, while workplace spirituality does not show a direct effect on performance. However, organizational commitment partially mediates the relationship between all three antecedent variables and employee performance. These findings highlight the importance of strengthening psychological and behavioral factors within audit organizations to enhance commitment and performance. The study contributes to the literature by integrating spiritual, relational, and leadership factors into a single structural model within the auditor profession context.