The Effects of Organizational Commitment, Organizational Culture,

Leadership Style, Functional Position and Motivation on Auditor

Performance (Auditor Perception in Inspectorate of South Sumatera

Province and BPKP Representative of South Sumatera)

Mella Handayani, Bernadette Robiani, Rina Tjandrakirana DP

Economic Faculty, Sriwijaya University Palembang

Keywords: organizational commitment, organizational culture, leadership style, functional position, motivation and

performance of auditors

Abstract: The performance of the internal government auditor, especially the Inspectorate and BPKP which was still

weak of the auditor's performance had become a bureaucratic obstacle in Indonesia in terms of internal

control. This study aimed to examine empirically the influence of organizational commitment,

organizational culture, leadership style, functional position and motivation to the performance of auditors in

the Inspectorate of South Sumatra Province and BPKP representative of South Sumatra. The sample in this

study was 98 people in the Inspectorate of South Sumatra Province and BPKP representative of South

Sumatra. This research used census method with multiple regression data analysis technique which operated

using SPSS program. The results showed that organizational commitment, organizational culture, leadership

style, functional position and motivation simultaneously affect the performance of auditors. Partially

organizational commitment, organizational culture and leadership style have an effect on to auditor

performance. While the functional position and motivation partially does not affect the performance of

auditors.

1 INTRODUCTION

Government Regulation No. 60 in the year of 2008

about the government's internal control system, the

implementation of internal control was carried out

by APIP, including the Financial and Development

Supervisory Agency (BPKP) and the Inspectorate.

The examination conducted by APIP sometimes

encounters obstacles in implementation, such as a

sense of kinship, togetherness and overly prominent

human considerations. Another problem faced in

improving the quality of APIP is how to improve the

attitude or behavior, the ability of the supervisory

apparatus in carrying out the examination, so that the

supervision carried out can run fairly, effectively

and efficiently (Samsi et al, 2013).

BPKP is one of the government internal audit

institutions that carry out the audit function. Based

on the purpose of its formation, BPKP has a role to

create governance with good governance, which is

to create a government that is free from corruption,

collusion and nepotism. The Inspectorate as an

internal auditor carries out an internal audit function

which is an independent assessment function in an

organization to test and evaluate the activities of the

organization carried out. In addition, internal auditor

is also expected to provide more improvements for

efficiency and effectiveness in order to improve

organizational performance (Awaluddin, 2013).

Good performance is needed by this profession

because the auditor profession has an important role

in providing reliable financial information for the

government and other interested parties. The role of

government auditor is very large in eradicating

corruption which ultimately brings hope and risk to

the auditor itself. In other words, the profession of

auditor expects the creation of good governance on

the other hand there are dangerous risks such as

audit pressure (Wulandari and Tjahjono, 2011).

The condition of the weak performance of the

bureaucracy is reflected in the results of the

assessment of the accountability of government

performance by the Ministry of State apparatus

empowerment and bureaucratic reform of the

Republic of Indonesia in 2014 (Nopita et al, 2015).

218

Handayani, M., Robiani, B. and Tjandrakirana, R.

The Effects of Organizational Commitment, Organizational Culture, Leadership Style, Functional Position and Motivation on Auditor Performance.

DOI: 10.5220/0008438702180224

In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2018), pages 218-224

ISBN: 978-989-758-387-2

The weak performance of the inspectorate and his

staff in overseeing financial management in the

region cannot be separated from the individual

factors of the inspectorate and his staff and the

environmental factors of the regional government

(Rizkawati et al, 2014).

Weak performance of APIP (inspectorate and

BPKP) caused by weak supervision. This can be

seen from the rampant corruption in the region and

in the capital city (fact.news, September 18, 2017),

as in cases related to auditing also occurred in

auditors in government, In 2013 there were bribery

cases on auditor of BPKP RI by Government

officials in the Ministry Education and Culture, as

well as Treasurer of Expenditures of Assistant

Inspectorate I. This violates the Principles of

Professional Ethics in the Code of Ethics of the

Indonesian Accountants Association and is an

unethical act which makes the auditor doubtful about

its performance (Kompas, 12 July 2013).

A person's performance in a field of work is very

much determined by professionalism in the field he

is working on. Professionalism itself must be

supported by someone commitment to the

organization. Commitment is a consistency in the

form of one's attachment to a matter. The existence

of a commitment can be an encouragement for

someone to work better (Prihantini, 2015).

In an organization, organizational culture is able

to influence performance, where organizational

leaders tend to retain employees who excel, provide

clear work instructions to the auditor and have a

clear organizational strategy and elaborated in the

work plan not only affects the attitudes of auditors,

therefore organizational culture can create auditor

performance in the audit profession, culture can

determine the performance of auditors

(Marganingsih and Martani, 2010).

In the profession of internal auditors, the

problem that arises from outside the auditor's

personality that is often disturbing is coming from

the auditor's supervisor or leadership style. A leader

in managing his employees will affect the increase

or decrease in the performance of the employee.

Leaders who have a good way of leading will be

favored by their subordinates and they will be happy

to work so that in their work the resulting

performance will be good and improved

(Julianingtyas, 2012).

In addition to organizational commitment,

organizational culture and leadership style, there is

other factors that give effect on the performance of

an internal auditor that are functional positions. The

higher the functional position of the auditor that the

internal auditor had, the higher the performance

shown by the internal auditor. The functional

position of the auditor is a functional position that is

expected in the execution of duties, responsibilities

and authority can show satisfactory performance,

this is included in the role in the assignment, then

the position and rank, and compensation (Nopita et

al, 2015).

According to Safitri (2015), Motivation is a

personal condition in a person that encourages an

individual's desire to carry out certain activities to

achieve a goal. High motivation can improve auditor

performance. Motivation can occur because it begins

with a need (Usman, 2014).

This study combines several variables in

previous studies and each study has different results,

therefore researchers are interested in taking the

research. This study has a difference from the place

of research, namely the South Sumatra provincial

inspectorate and South Sumatra BPKP

representative, as well as the addition of

motivational variables. The variables used in this

study are auditor performance, organizational

commitment, organizational culture, leadership

style, functional position and motivation. The

auditor's performance is an auditor's work in the

examination of financial statements (Hanna and

Firnanti, 2013).

The purpose of this study was to be able to

contribute to adding empirical evidence about the

effects of organizational commitment, organizational

culture, leadership style, functional position and

motivation on auditor performance. The benefits of

research results were expected to contribute to the

development of science, especially in the field of

auditing regarding organizational commitment,

organizational culture, leadership style, functional

position and motivation on auditor performance.

This research was also expected to be used as a

reference for future research.

2 LITERATURE STUDY AND

HYPOTHESIS DEVELOPMENT

Performance is the quality of the work of

individuals in an organization to carry out basic

tasks and functions that are guided by norms,

standard operating procedures, criteria and measures

that have been set or that apply in an organization

(Torang, 2013). Libby (1995) research, suggested

that performance can be measured by abilities,

knowledge, and experience.

The Effects of Organizational Commitment, Organizational Culture, Leadership Style, Functional Position and Motivation on Auditor

Performance

219

According to the concept of organizational

commitment developed in the initial study of

individual loyalty that is expected to exist in the

auditor. A very close work engagement is a

condition that is felt by auditors, giving rise to

strong positive behavior towards the work

organization that is owned (Wirnipin et al, 2015).

Organizational commitment has indicators

consisting of components of affective commitment,

continuance commitment and normative

commitment (Wibowo, 2014). An auditor who has a

high commitment to the organization where he

works, it will arise a sense of belonging to the

organization so that he will feel happy at work and

he will work as well as possible for the organization,

so that its performance will increase (Gayatri and

Suputra, 2016).

Whereas in the organizational culture, if an

employee understands the culture in his organization

as something that is positive, then there is no doubt

that action will be more productive (Pratiwi et al,

2017). Strong organizational culture will trigger

employees to think, behave and behave according to

organizational values. So that the cultural suitability

that is formed in each member of the organization

can encourage employees to improve their

performance for the better (Wahyuni et al, 2016).

Indicators used to measure organizational culture are

based on the Regulation of the Minister of State for

Administrative Reform Number: PER / 04 / M.PAN

/ 03/2008.

The auditor's performance also influences the

leadership style, Leadership with a new approach is

needed to deal with a change in the organizational

environment. Leadership style can be divided into

two leadership styles namely Transformational

leadership style and Transactional leadership style

(Bass, 1990). Transactional leadership style

according to Bass et al. (2003) can be described as

Contingent Rewards, exception based management

(active), Management based on exceptions (passive)

and Laissez-faire.

The better how to lead a leader where the auditor

works, the more influential the auditor's performance

will be. The existence of a relationship between

leadership style and auditor performance, that an

auditor led by a leader who has a way of leading

well and liked by his subordinates, he will feel

happy in working so that its performance will

increase (Sanjiwani and Wisadha, 2016).

The functional position of the auditor is a

functional position in the district/city inspectorate

which is expected in the execution of duties,

responsibilities and authorities can demonstrate

satisfactory performance. Functional auditors or

commonly called auditors are required to carry out

their duties professionally through coaching,

professional development, planned and tiered

education and training. Professional development

was also developed through assignments based on

competencies (skills and expertise) as stated in the

Minister of Administrative Reform and Bureaucratic

Reform Regulation No. 51 of 2012.

According to Sujana (2012), motivation is an

individual's drive to act which causes people to

behave in certain ways to achieve goals. The

relationship is if someone's drive to performance that

is high, the performance to be achieved will

experience an increase. Encouragement of high

performance is caused by one's desire to fulfill their

needs.

In motivation theory, there is McClelland's

theory which suggests that there are three basic

human needs, namely the need for achievement

(need achievement), need for affiliation (need

affiliation), and need for power (need power). The

theory illustrates that if a person has high

achievements, he will dare to set challenging goals,

work hard to achieve goals and use his skills and

abilities to achieve them (Torang, 2013).

Motivation is very important in organizations to

improve the performance (performance) of their

subordinates, because performance depends on

motivation (Usman, 2014). Employees who are

highly motivated, will try to do as much as possible

the goals set by the organization, this motivation can

cause someone to behave well. Besides that

Motivation is one of the factors that shape

performance (Wibowo, 2016).

Based on the theoretical basis and formulation of

the problem in this study, researchers identified 5

(five) variables that were predicted to influence

performance. Based on previous theories and

research, the hypotheses in this study were:

organizational commitment, organizational culture,

leadership style, functional position and motivation

influence the auditor's performance.

H1: Organizational commitment, organizational

culture, leadership style, functional position

and motivation together influence auditor

performance

H2: Organizational commitment influences auditor

performance

H3: Organizational culture influences auditor

performance

H4: Leadership style influences auditor performance

H5: Functional positions affect auditor performance

H6: Motivation influences auditor performance

SEABC 2018 - 4th Sriwijaya Economics, Accounting, and Business Conference

220

3 RESEARCH METHODS

The population in this study consisted of 165

auditors consisting of, 117 auditors at the Finance

and Development Supervisory Agency

representatives of South Sumatra and 48 auditors of

the South Sumatra Province Inspectorate.

Convenience sampling technique was used in this

study. The questionnaire was returned and filled in

with a total of 98 questionnaires.

The data in this study was primary data using

quantitative and qualitative analysis. Primary data

was through questionnaire data collection to the

Finance and Development Supervisory Agency of

representatives of South Sumatra Province and the

South Sumatra Province Inspectorate. This variable

is measured by questions from previous research

questionnaires and measured using a likert scale,

Then the collected data was processed and analyzed

in quantitative multiple regression, with the classical

assumption test, F test (F-Test) and t test (t-Test).

4 RESULT AND DISCUSSION

4.1 Multiple Linear Regression

In processing data using linear regression,

several steps were taken to find the relationship

between the independent variable and the dependent

variable.

Table 4.1: Results of Multiple Linear Regression Analysis

Coefficients

Model

Unstandardized

Coefficients

Standardized

Coefficients

Sig.

Std.

Error

Beta

(Constant)

,171

,313

,547

,586

Organizational

Commitment

,258

,102

,243

2,513

,014

Organizational

culture

,294

,098

,272

2,995

,004

Leadership

Style

,183

,077

,197

2,390

,019

Functional

,160

,082

,161

1,949

,054

Motivation

,111

,072

,122

1,535

,128

Source: Primary data processed, 2018

Regression equations obtained from the results of

multiple linear regression analysis were as followed:

4.2 Test of Coefficient of

Determination (Adjust R Square)

In Table 4.2, the results of the coefficient of

determination were presented below.

Table 4.2: Test Results of the Determination Coefficient

Model Summary

Model

R Square

Adjusted R

Square

Std. Error of the

Estimate

,783

,612

,591

,37981

Source: Primary data processed, 2018

Table 4.2 showed that the adjusted R Square

value wasequal to 0.591. This value gave an

understanding that the independent variables which

consisted of organizational commitment,

organizational culture, leadership style, functional

position, and motivation were able to explain the

auditor's performance variables that was equal to

59.1% (0.591 x 100%) while the remaining was

40.9% (100% - 59.1%) was explained by other

variables not examined, such as independence and

auditor professionalism.

The R value was 0.783 or 78.3%. This meant that

the relationship or correlation between the

independent variables were organizational

commitment, organizational culture, leadership

style, functional position, and motivation with the

dependent variable that was the auditor's

performance was strong because the correlation

value was close to 1.

4.3 F Test (F-Test)

Simultaneous testing (F test) was used to

determine the effect of all independent variables

included in the regression model together on the

dependent variable tested with a significance level of

0.05. In Table 4.3, the results of the simultaneous

test were presented (F test).

Table 4.3: Simultaneous Test Results (Test F)

ANOVA

Model

Sum of

Squares

Mean

Square

Sig.

The Effects of Organizational Commitment, Organizational Culture, Leadership Style, Functional Position and Motivation on Auditor

Performance

221

Regression

20,971

4,194

29,073

,000

Residual

13,272

,144

Total

34,243

Source: Primary data processed, 2018

4.4 Hypothesis Test Results:

= organizational commitment, organizational

culture, leadership style, functional position,

motivation together had no effect on auditor

performance.

= organizational commitment, organizational

culture, leadership style, functional position,

motivation together had effect on auditor

performance.

Simultaneous test results (F test) in the ANOVA

model could be seen in Table 4.20. The value of

obtained

was 29,073 with a significance level of

0,000. The significance level of 0,000 was less than

0.05. The value of F

obtained

was 29.073 while the

value of F

table

was 3.23. This meant that the

obtained

was greater than the value of F

table

(29,073>

3,23). So it could be concluded that Ho was rejected

and Ha was accepted, which meant that

simultaneously there was effect of organizational

commitment, organizational culture, leadership

style, functional position, and motivation on auditor

performance.

The results of the regression analysis showed

that simultaneously the variables of organizational

commitment, organizational culture, leadership

style, functional position and motivation had a

significant effects on the performance of auditor in

the Inspectorate of South Sumatra Province and

BPKP Representative of South Sumatra had carried

out a committed attitude to the organization, good

running organizational culture then it would be

shown the higher the auditor's performance had good

leadership so that an increase in the performance of

the auditor, the higher the functional auditor position

that the internal auditor had, the higher the

performance that the auditor showed and the better

the auditor's motivation would improve employee

performance and improve organizational

performance.

4.5 Partial Test (t test)

Partial test (t test) was to determine whether or

not there was the effect of each independent variable

individually on the dependent variable that was

tested at a significance level of 0.05. The results of

the t test could be seen in table 4.4, if the value

oft

obtained

was greater than the value of t

table

then the

independent variable affected the dependent

variable, whereas if the value of t

obtained

was smaller

than the value of t

table

then the variable had no effect.

Table 4.4: Partial Test Results (t Test)

Coefficients

Model

Unstandardi

zed

Coefficients

Standardiz

Coefficient

Sig.

Std.

Error

Beta

(Constant)

,171

,313

,547

,586

Organizational

Commitment

,258

,102

,243

2,513

,014

Organizational

culture

,294

,098

,272

2,995

,004

Leadership

Style

,183

,077

,197

2,390

,019

Functional

,160

,082

,161

1,949

,054

Motivation

,111

,072

,122

1,535

,128

Source: Primary data processed, 2018

Based on Table 4.4 The significance of the t test

was known that there were only three variables that

was organizational commitment (X

), organizational

culture (X

), and leadership style (X

) which

significantly gave effect on the performance of

auditors in the Inspectorate of South Sumatra

Province and BPKP Representative of South

Sumatra, where the significance values were 0.014,

0.004 and 0.019, respectively it was less than 0.05,

while functional positions (X

) and motivation (X

)

did not significantly affect the auditor's performance,

because the significance values were 0.054 and

0.128 greater than 0.05.

Employees who have high organizational

commitment will be more motivated to be present in

the organization and try to achieve organizational

goals (Mowday et al, 1982). In line with the

hypothesis and support the results of previous

studies. Organizational commitment has a positive

effect on auditor performance (Nopita et al, 2015;

Gayatri and Suputra, 2016; Wirnipin et al, 2015;

Sanjiwani and Wisadha, 2016).

The better the organizational culture run, the

higher the performance that the auditor showed. An

organizational cultural value system that grows into

SEABC 2018 - 4th Sriwijaya Economics, Accounting, and Business Conference

222

a strong can refer to the organization towards better

development (Robbins, 2003). The results of Nopita

et al (2015), Pratiwi et al (2017), Wahyuni et al

(2016), Hanna and Firnanti (2013) and Wirnipin et

al (2015) showed a positive and significant influence

between organizational culture and auditor

performance.

The better the way how to lead a leader where

the auditor worked, the more influential the auditor's

performance would be. An auditor who was led by a

leader who had a way of leading well, then

subordinates would feel happy in working so that

their performance would increase. The leadership

style of a leader was very influential on the

performance of his subordinates, besides that to get

good performance was also needed the provision of

learning to his subordinates. In accordance with the

hypothesis and support the findings of previous

studies, the results of research by Nopita et al

(2015), Hanna and Firnanti (2013) and Sanjiwani

and Wisadha (2016).

Functional positions had no effect on the

performance of auditors in the Inspectorate of South

Sumatra Province and BPKP Representative of

South Sumatra. Functional level of position to take

care of it required a credit number, in obtaining the

credit figure, it was believed that the auditor had

problems because he did not get an assignment in

audit supervision, so that it would hamper the

achievement of the credit figure. This could be seen

in an assignment an auditor was required to

complete his work properly, so that even if an

auditor did not perform a level, he might do a good

job and influence his performance.

Motivation did not affect the performance of

auditors in the Inspectorate of South Sumatra

Province and BPKP Representative of South

Sumatra. This could be seen by the leadership's

orders in the assignment, even though there was no

motivation, the command still had to be done, so the

auditors were motivated or unmotivated, so there

was no significant effect while following the leader's

orders and their performance would be good.

5 CONCLUSIONS AND

SUGGESTIONS

Based on the results of the analysis of research

data, conclusions can be drawn simultaneously

organizational commitment (X

), organizational

culture (X

), leadership style (X

), functional

positions (X

), and motivation (X

) had an effect on

the auditor's performance in the Inspectorate of

South Sumatra Province and BPKP Representative

of South Sumatra. While partially it was known that

organizational commitment, organizational culture

and leadership style had effect on the performance

of auditors in the Inspectorate of South Sumatra

Province and BPKP Representative of South

Sumatra. Other analysis results indicated that

functional and motivation positions partially had no

effect on the performance of auditors in the

Inspectorate of South Sumatra Province and BPKP

Representative of South Sumatra.

Research Suggestion was for the Inspectorate of

South Sumatra Province and BPKP Representative

of South Sumatra, so it always improved

organizational commitment, organizational culture,

leadership style, functional positions, and motivation

by providing trainings related to improve auditor

performance.

The results of this study have limitations. At the

time of conducting this research, the Inspectorate

and BPKP were busy conducting audits or

examinations, making it difficult to directly meet

auditors working at the South Sumatra Provincial

Inspectorate and the South Sumatra BPKP

Representative. For further research, it should be

done when the auditor is not conducting an

inspection so that the information collected is wider

and more in-depth about the auditor's performance.

For the next researcher, it was expected to be

able to accommodate or included other variables that

influence the results of this study such as

independence variables, and auditor professionalism.

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