Accounting Analysis Journal
Vol 12 No 1 (2023)

The Link Between Authentic Leadership, Work Meaningfulness, and Work Engagement in Auditors

Annisa Vitasari (Department of Accounting, Faculty of Business, President University, Indonesia)
Andi Ina Yustina (Department of Accounting, Faculty of Business, President University, Indonesia)



Article Info

Publish Date
30 Sep 2023

Abstract

Purpose : This study examines whether authentic leadership of external auditors’ leader affect work engagement and if so, whether the effect is mediated by work meaningfulness. Method : Data were collected using a web-based questionnaire from 159 external auditors in Jakarta, Indonesia and used SEM-PLS approach to test the hypotheses. Findings : The findings indicated that authentic leadership had significant effect on work meaningfulness and work engagement, and all dimensions of authentic leadership and work engagement had significant correlation. Moreover, work meaningfulness was found to be partially mediate the relationship between authentic leadership of external auditors’ leader and work engagement among external auditors and their leader Novelty : This is one of the first studies to look at the conduct of auditors from the Big Four and non-Big Four firms in a public accounting firm across all dimensions of authentic leadership, work meaningfulness, and work engagement. Keywords : Authentic Leadership; Work Meaningfulness; Work Engagement

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Journal Info

Abbrev

aaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and ...