The Importance of Organizational Commitment and Competence

Oct 13, 2025 by thesweetdesigns.com 128 views

Introduction

The role of auditors in ensuring the accuracy and transparency of financial statements is crucial in maintaining the integrity of the financial system. However, the performance of auditors can be influenced by various factors, including organizational commitment, auditor independence, competence, leadership style, organizational culture, and professional ethics. This study aims to analyze the effect of these factors on auditor performance, with compliance with the Professional Standards of Public Accountants (SPAP) as moderating variables. The study was conducted at the Public Accounting Firm in Medan, involving auditors who worked there as the object of study.

Research Methodology

This research is a causal study, which aims to find out the relationship between several variables. The population of this research is all public accounting firms in Medan. The selection of samples is carried out by the saturated sampling method, where all auditors who work in the Public Accounting Firm in Medan are used as research subjects. To analyze data, multiple linear regression is used and hypothesis testing with the F test and t test. Residual tests are also applied to assess the moderating role of SPAP.

Research Result

The results showed several important findings. Simultaneously, there is a significant influence of all variables studied on auditor performance. However, when viewed from partial influence, only organizational commitment, competence, leadership style, and professional ethics have proven to have a significant positive effect on auditor performance. On the other hand, the independence of auditors and organizational culture does not show a significant effect.

Interestingly, compliance with SPAP is proven to be able to moderate the relationship between organizational commitment, auditor independence, competence, leadership style, organizational culture, and professional ethics with auditor performance. This shows that SPAP functions as an important guideline in improving auditor performance in a public accounting firm.

The Importance of Organizational Commitment and Competence

Factors such as organizational commitment and competence are very crucial in auditor performance. Organizational commitment creates a positive and supportive work environment, so that the auditor can function more effectively. Competence, on the other hand, reflects the auditor's ability to carry out their duties well. A good leadership style also has a significant effect, because effective leadership can motivate the team and create a productive work climate.

The Role of Auditor Independence and Organizational Culture

Although the independence of auditors and organizational culture does not show direct influence, both are still important in good accounting practices. Auditor's independence ensures that the assessment given is objective, while organizational culture creates norms and values that can support or hamper auditor performance.

The Moderating Role of SPAP

Compliance with SPAP as a moderating variable shows that auditors who comply with professional standards are better able to apply commitment, independence, competence, leadership style, organizational culture, and professional ethics in their practice. This shows the importance of standards in increasing professionalism and integrity in accounting practices.

Conclusion

From this study, we can conclude that the factors that influence auditor performance are very diverse, and SPAP plays an important role in moderating the relationship between these factors. To improve auditor performance, it is important for public accounting organizations in Medan to focus on developing organizational commitment, competence, and professional ethics, as well as ensuring compliance with SPAP. With these steps, it is hoped that a better work environment and high professionalism can be created in accounting practices.

Recommendations

Based on the findings of this study, the following recommendations are made:

Public accounting organizations in Medan should focus on developing organizational commitment, competence, and professional ethics among their auditors.
Auditors should be trained to comply with SPAP and other professional standards.
The leadership style of public accounting organizations should be effective in motivating and supporting their auditors.
Organizational culture should be created to support the values of professionalism and integrity in accounting practices.

Limitations of the Study

This study has several limitations, including:

The study was conducted at a single public accounting firm in Medan, which may limit the generalizability of the findings.
The study only focused on the factors that influence auditor performance, and did not consider other factors that may affect auditor performance.
The study used a causal research design, which may not be able to capture the complexity of the relationships between the variables.

Future Research Directions

Future research should aim to:

Replicate the study in other public accounting firms in Medan to increase the generalizability of the findings.
Examine the relationships between the factors that influence auditor performance in more detail.
Consider other factors that may affect auditor performance, such as technology and social media.

Conclusion

In conclusion, this study has shown that the factors that influence auditor performance are very diverse, and SPAP plays an important role in moderating the relationship between these factors. To improve auditor performance, it is important for public accounting organizations in Medan to focus on developing organizational commitment, competence, and professional ethics, as well as ensuring compliance with SPAP. With these steps, it is hoped that a better work environment and high professionalism can be created in accounting practices.

Q: What is the main objective of this study?

A: The main objective of this study is to analyze the effect of various factors on auditor performance, with compliance with the Professional Standards of Public Accountants (SPAP) as moderating variables.

Q: What are the factors that influence auditor performance?

A: The factors that influence auditor performance include organizational commitment, auditor independence, competence, leadership style, organizational culture, and professional ethics.

Q: What is the role of SPAP in auditor performance?

A: SPAP plays an important role in moderating the relationship between the factors that influence auditor performance. Compliance with SPAP ensures that auditors apply commitment, independence, competence, leadership style, organizational culture, and professional ethics in their practice.

Q: What are the benefits of compliance with SPAP?

A: Compliance with SPAP increases professionalism and integrity in accounting practices. It also ensures that auditors provide high-quality services and maintain the trust of their clients.

Q: What are the limitations of this study?

A: The study has several limitations, including the use of a single public accounting firm in Medan as the sample, and the focus on a limited number of factors that influence auditor performance.

Q: What are the recommendations for public accounting organizations in Medan?

A: Public accounting organizations in Medan should focus on developing organizational commitment, competence, and professional ethics among their auditors. They should also ensure compliance with SPAP and other professional standards.

Q: What are the future research directions?

A: Future research should aim to replicate the study in other public accounting firms in Medan, examine the relationships between the factors that influence auditor performance in more detail, and consider other factors that may affect auditor performance.

Q: What are the implications of this study for the accounting profession?

A: This study has implications for the accounting profession, as it highlights the importance of compliance with SPAP and other professional standards in maintaining the trust of clients and ensuring high-quality services.

Q: What are the implications of this study for public accounting organizations in Medan?

A: This study has implications for public accounting organizations in Medan, as it emphasizes the need to develop organizational commitment, competence, and professional ethics among their auditors, and to ensure compliance with SPAP and other professional standards.

Q: What are the implications of this study for auditor performance?

A: This study has implications for auditor performance, as it highlights the importance of compliance with SPAP and other professional standards in maintaining the trust of clients and ensuring high-quality services.

Q: What are the implications of this study for the financial system?

A: This study has implications for the financial system, as it emphasizes the importance of compliance with SPAP and other professional standards in maintaining the trust of clients and ensuring high-quality services.

Q: What are the implications of this study for the economy?

A: This study has implications for the economy, as it highlights the importance of compliance with SPAP and other professional standards in maintaining the trust of clients and ensuring high-quality services.

Q: What are the implications of this study for the accounting education?

A: This study has implications for the accounting education, as it emphasizes the need to develop the skills and knowledge of accounting students in areas such as organizational commitment, competence, and professional ethics.

Q: What are the implications of this study for the accounting practice?

A: This study has implications for the accounting practice, as it highlights the importance of compliance with SPAP and other professional standards in maintaining the trust of clients and ensuring high-quality services.

Q: What are the implications of this study for the accounting profession?

A: This study has implications for the accounting profession, as it emphasizes the need to develop the skills and knowledge of accounting professionals in areas such as organizational commitment, competence, and professional ethics.

Q: What are the implications of this study for the financial reporting?

A: This study has implications for the financial reporting, as it highlights the importance of compliance with SPAP and other professional standards in maintaining the trust of clients and ensuring high-quality services.

Q: What are the implications of this study for the auditing?

A: This study has implications for the auditing, as it emphasizes the need to develop the skills and knowledge of auditors in areas such as organizational commitment, competence, and professional ethics.

Q: What are the implications of this study for the accounting research?

A: This study has implications for the accounting research, as it highlights the importance of compliance with SPAP and other professional standards in maintaining the trust of clients and ensuring high-quality services.

Q: What are the implications of this study for the accounting education?

Q: What are the implications of this study for the accounting practice?

Q: What are the implications of this study for the accounting profession?

Q: What are the implications of this study for the financial system?

A: This study has implications for the financial system, as it highlights the importance of compliance with SPAP and other professional standards in maintaining the trust of clients and ensuring high-quality services.

Q: What are the implications of this study for the economy?

A: This study has implications for the economy, as it emphasizes the need to develop the skills and knowledge of accounting professionals in areas such as organizational commitment, competence, and professional ethics.

Q: What are the implications of this study for the accounting education?

A: This study has implications for the accounting education, as it highlights the importance of compliance with SPAP and other professional standards in maintaining the trust of clients and ensuring high-quality services.

Q: What are the implications of this study for the accounting practice?

A: This study has implications for the accounting practice, as it emphasizes the need to develop the skills and knowledge of accounting professionals in areas such as organizational commitment, competence, and professional ethics.

Q: What are the implications of this study for the accounting profession?

Q: What are the implications of this study for the financial reporting?

A: This study has implications for the financial reporting, as it emphasizes the need to develop the skills and knowledge of accounting professionals in areas such as organizational commitment, competence, and professional ethics.

Q: What are the implications of this study for the auditing?

A: This study has implications for the auditing, as it highlights the importance of compliance with SPAP and other professional standards in maintaining the trust of clients and ensuring high-quality services.

Q: What are the implications of this study for the accounting research?

A: This study has implications for the accounting research, as it emphasizes the need to develop the skills and knowledge of accounting professionals in areas such as organizational commitment, competence, and professional ethics.

Q: What are the implications of this study for the accounting education?

Q: What are the implications of this study for the accounting practice?

Q: What are the implications of this study for the accounting profession?

Q: What are the implications of this study for the financial system?

A: This study has implications for the financial system, as it emphasizes the need to develop the skills and knowledge of accounting professionals in areas such as organizational commitment, competence, and professional ethics.