THE INFLUENCE OF PROFESSIONALISM AND ORGANIZATIONAL COMMITMENT WITH MEDIATION OF JOB SATISFACTION IN THE CONTEXT OF AUDIT QUALITY

Authors

  • Indra Firdiyansyah Universitas Maritim Raja Ali Haji
  • Ezky Tiyasiningsih Universitas Maritim Raja Ali Haji
  • Nurul Yusyawiru Universitas Maritim Raja Ali Haji
  • Hazriyanto Sekolah Tinggi Ilmu Ekonomi Galileo
  • Edinur Ilham Universitas Maritim Raja Ali Haji

Abstract

This study aims to determine the direct and indirect effects between Professionalism And Organizational Commitment With Mediation Of Job Satisfaction In The Context Of Audit Quality. The sample in this study were auditors at private universities in Batam City, totaling 178 respondents. Researchers used SEM (Structural Equation Modeling) with the software used, namely AMOS to process and analyze data. The results showed that organizational commitment and professionalism have a direct effect on job satisfaction, professionalism, organizational commitment and job satisfaction have no direct effect on audit quality, while professionalism has a direct effect on organizational commitment. on the indirect effect job satisfaction cannot mediate professionalism on audit quality and job satisfaction cannot mediate organizational commitment to audit quality, this is indicated by the parameter value above 0.05.

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Published

2024-02-03

How to Cite

Firdiyansyah, I., Ezky Tiyasiningsih, Nurul Yusyawiru, Hazriyanto, & Edinur Ilham. (2024). THE INFLUENCE OF PROFESSIONALISM AND ORGANIZATIONAL COMMITMENT WITH MEDIATION OF JOB SATISFACTION IN THE CONTEXT OF AUDIT QUALITY. Riau International Conference on Economics, Business and Accounting, 1(2, July, Realesed on Januari), 575–586. Retrieved from https://riceba.prosiding.unri.ac.id/index.php/riceba-prosiding/article/view/88

Issue

Vol. 1 No. 2, July, Realesed on Januari (2024): The 1 st Proceeding Riau International Conference on Economic Business and Accounting (RICEBA)

Section

Articles