Indonesian Journal of Sustainability Accounting and Management
Vol 1, No 1 (2017): June 2017

Mentoring Function and Quality of Supervisor Auditor Relationship: Organizational Justice as A Mediation

Rahmawati Rahmawati ([Scopus ID: 57188733754] Universitas Sebelas Maret, Department of Accounting, Surakarta, Indonesia)
Rispantyo Rispantyo ([Scopus ID: 57189471343] Universitas Slamet Riyadi, Department of Accounting, Surakarta, Indonesia)
Subekti Djamaluddin (Universitas Sebelas Maret, Department of Accounting, Surakarta, Indonesia)



Article Info

Publish Date
13 Jun 2017

Abstract

This study empirically examines the antecedents and consequences of organization justice consisting of distributive justice, procedural justice, and interactional justice. The hypothesis of this study are mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. In additional, this study also hypothesized that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. This study is a survey of 228 government internal auditors of Financial and Development Supervisory Agency-Badan Pengawasan Keuangan dan Pembangunan (BPKP) in Java-Bali Indonesia. The technique of collecting data using questionnaires. Test hypotheses using path analysis with SEM-AMOS. The results showed that mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. The study also provide an empirical finding that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. The study provides recommendations to the BPKP in solving the problems faced by the government in realizing good and clean governance. This study is the first empirically examines the potential benefit of organization justice as a mediation between mentoring function and quality of supervisor-auditor relationship.

Copyrights © 2017






Journal Info

Abbrev

ijsam

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Journal of Sustainability Accounting and Management is published by Universitas Pasundan. The journal brings together research from a range of disciplinary approaches to improving social and environmental sustainability and the social and environmental consequences of climate change and ...