Professional Commitment of Accountant and the Commitment of Public Accounting Firms on Auditor’s Job Satisfaction

Abstract

The Public Accounting Firms (PAFs) have notoptimally met their user’s expectation in providing high quality auditings services. Many financial scandals that involve public accounting practitioners are still occurring. They make users of auditing service confuse about integrity of Certified Public Accountants. This study aims to obtain empirical evidences in evaluating of the extent to which the professional commitment of accountant and organizational PAFs commitmenaffecton auditor’s job satisfaction. This studyusesan explanatory surveymethod, althoughits detailsalso contain some descriptions, however because it is a relational research, its focus lay on relational explanations among verificative variables. Some operationalized variables are included in this study, consisting ofprofessionalcommitment, organizational commitment, and job satisfactionthat paymore fundamental emphasis on their indicators. Datawere collected throughquestionnaire distributionto targetedrespondents, as well aslimitedinterviewsor documentary studies as additional efforts to obtain explanatory elements from survey findings. Analytical units in this study involved the Public Accounting Firms (PAFs) in Indonesia with total population as 417 PAFs. Samplings by a simple proportional randomized method in 79PAFs with 347 accountants as responding target weresent questionnaires. Data analytical and testing methods were carried out by the Structural Equation Modeling (SEM) analysis. The research findings showed that professional commitment of accountants and commitment of the PAFs organization affects auditor’s job satisfaction, both simultaneously or partially.

Mediating Role of Professional Commitment in the Relationship Between Technostress and Organizational Stress, Individual Work Performance, and Independent Audit Quality

“…As the professional commitment of independent auditors increases, the quality of the audit also increases. These results are compatible with the literature (Tandiontong, 2013;Selimoğlu & Yeşilçelebi, 2014). In addition, according to the study model, technostress concluded that the effect of organizational stress on individual work performance and audit quality can be measured with the occupational dependence moderator.…”

“…Therefore, auditors with high professional commitment are expected to be less likely to sign financial statements that are materially misrepresented, which can have a significant impact on the quality of the independent audit activity performed (Lord & DeZoort, 2001;Selimoğlu & Yeşilçelebi, 2014;Smith & Hall, 2008). In this context, studies examining the effect of professional commitment on the quality of independent auditing revealed that the quality of independent auditing increases as the level of professional commitment of independent auditors increases (Selimoğlu & Yeşilçelebi, 2014;Tandiontong, 2013). There are studies in the literature that found professional commitment has a positive relationship with audit quality (Lestari et al, 2020;Leo Handoko et al, 2021).…”

Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi Audit

“…Kompetensi auditor menentukan peluang untuk mendeteksi kesalahan yang ada pada laporan keuangan (DeAngelo 1981). Sedangkan independensi berhubungan dengan sejauh mana auditor dapat bersikap independen dalam melakukan proses audit dan memberikan opini audit (Tandiontong 2015).…”