PENGARUH PROFESIONALISME TERHADAP KEPUASAN KERJA DAN KOMITMEN ORGANISASI DALAM PENINGKATAN KINERJA (STUDI EMPIRIS PADA INTERNAL AUDITOR PLN SE-INDONESIA)

Abstract

The objective of this research is aimed to test the influence of the profesionalism's dimension of job satisfaction and the commitment of the Internal Auditor organization and also to test the job satisfaction and commitment organization as the mediation of the relationship between professionalism and job performance of the internal auditor. The present research is conducted by using collected data from all internal auditor of State Electricity Company (PLN) all over Indonesia by applying Accidental Sampling, one sample technique to access individual or units which are easiest to be accessed and available. All data were collected through a mail survey by distributing 500 questioners to a chosen internal auditor samples of State Electricity Company in Indonesia. The returned questioners can analized were in the amount of 116 questioners. Later, they were analized by applying SEM Multivariat Technique, supported by the program of AMOS verse 4.01 and SPSS verse 10.0. The research fmdings figures out that not all hypothesis mentioned and built earlier could be accepted. From 12 (twelve) hypotesis, there were only 4 (four) hypotesis admitted or accepted. The evidences which have been tested have shown that the auditors to whom are having a habit or interest in reading journal and any published materials of their proffesion, exchanging ideas, supporting institutions of auditor, tended to show a high job satisfaction. Besides, another evidence shows that there are some roles of auditor in the society, the significant meaning of the auditor it self, the comprehension to auditing and some anxiety of not to be exogenous are extremely supporting the job satisfaction of the auditors. Tujuan penelitian ini adalah menguji pengaruh dimensi profesionalisme terhadap kepuasan kerja dan komitmen organisasi Internal Auditor serta menguji kepuasan kerja dan komitmen organisasi sebagai mediasi hubungan antara profesionalisme dengan kinerja kerja internal auditor. Penelitian ini menggunakan unit analisis internal auditor yang diambil dari data internal auditor PLN se-Indonesia. Teknik pengumpulan sampel dengan cara Accidental sampling yaitu telcnik sampling yang memiliki sampel dari individu atau unit yang paling mudah dijumpai atau diakses. Data dikumpulkan dengan mail survey, dengan mendistribusikan kuesioner sejumlah 500, didistribusikan kepada sampel terpilih auditor internal PLN se Indonesia. Jumlah kuesioner yang dapat diolah adalah sejumlah 116 kuesioner, kemudian dianalisis dengan teknik multivariat SEM yang dibantu program AMOS 4.01 dan SPSS 10.0. Basil penelitian ini menunjukkan tidak semua hipotesa yang dibangun dapat diterima, dari 12 (dua betas) hipotesa yang dibangun hanya 4 (empat) hipotesa yang diterima. Bukti pengujian menunjukkan auditor yang mempunyai kebiasaan untuk membaca jurnal dan publikasi profesinya; adanya pertukaran ide, adanya dukungan terhadap lembaga audit, cenderung mempunyai kepuasan kerja yang tinggi. Selain itu juga menunjukkan bahwa adanya peran auditor bagi masyarakat, arti penting audit itu sendiri, pemahaman terhadap audit serta kekuatiran untuk tidak eksogen sangat mendukung kepuasan kerja dari auditor.

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