PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOR, PSYCHOLOGICAL WELL-BEING, DAN ROLE STRESS TERHADAP KINERJA AUDITOR (Studi Pada Inspektorat Provinsi Sulsel)
Abstract
Abstrak
Standar Akuntansi Pemerintah (SAP) yang sudah berdasarkan pada Peraturan Pemerintah No.71 Tahun 2010 adalah prinsip-prinsip akuntansi yang dibuat dan diterapkan untuk menyusun dan menyajikan laporan keuangan pemerintah. walaupun sudah adanya aturan SAP ini tetapi masih terjadi kecurangan dalam penyajian laporan keuangan dibuktikan dengan masih ada kasus-kasus kecurangan tentang penyajian laporan keuangan. Dari fenomena ini membuktikan bahwa kinerja inspektorat masih lemah dalam aspek pengawasan. Penelitian ini menggunakan data primer dan sekunder, dimana data primer diperoleh melalui pengumpulan kuesioner sebanyak 30 orang auditor sebagai sampel dari seluruh Audtior Inspektorat Provinsi Sulawesi Selatan, sedangkan data sekunder diperoleh berbagai sumber seperti data-data dari internet, jurnal atau buku-buku sebagai bahan pelengkap pada penelitian ini. Data dianalisis melalui program SPSS v. 21. Hasil Penelitian ini menunjukkan bahwa : (1) variabel Organizational Citizenship Behavior berpengaruh positif dan signifikan terhadap kinerja auditor, (2) variabel Psychological Well-Being berpengaruh positif dan signifikan terhadap kinerja auditor, (3) variabel Role Stress berpengaruh negatif dan signifikan terhadap kinerja auditor. Bagi peneliti selanjutnya, disarankan untuk menggunakan variabel spiritual dan kompetensi untuk penilitian yang Berhubungan dengan kinerja auditor serta disarankan untuk memperluas objek penelitian, selain di kantor auditor inspektorat dapat juga dilakukan di kantor auditor lainnya seperti KAP, BPK, dll.
Kata Kunci: Kesejahteraaan psikologis, kinerja Auditor, Perilaku Organisasi, Stress Peran
Abstract
Government Accounting Standards (SAP) which are based on Government Regulation No. 71 of 2010 are accounting principles created and applied to prepare and present government financial reports. Even though this SAP rule exists, fraud still occurs in the presentation of financial statements as evidenced by the existence of cases of fraud regarding the presentation of financial statements. This phenomenon proves that the performance of the inspectorate is still weak in the aspect of supervision. This study uses primary and secondary data, where primary data is obtained through collecting questionnaires of 30 auditors as a sample from all Auditors Inspectorate of South Sulawesi Province, while secondary data is obtained from various sources such as data from the internet, journals or books as complementary materials. . in this research. Data were analyzed through the SPSS v.21 program. The results of this study indicate that: (1) the Organizational Citizenship Behavior variable has a positive and significant effect on auditor performance, (2) the Psychological Well-Being variable has a positive and significant effect on auditor performance, (3) the Role Stress variable has a negative and significant effect on auditor performance . For future researchers, it is advisable to use spiritual and competency variables related to auditor performance and it is advisable to expand the research object, apart from the inspectorate auditor's office, it can also be carried out in other auditor's offices such as KAP, BPK, etc.
Keywords: organizational citizenship behavior, pshycological well, Role Stress, auditor performance
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