The Affect of Work Environment, Job Satisfaction, Organization Commitment on Ocb of Internal Auditors

Pitaloka, Endang and Sofia, Irma Paramita (2014) The Affect of Work Environment, Job Satisfaction, Organization Commitment on Ocb of Internal Auditors. International Journal of Business, Economics and Law,, 5 (2). pp. 10-18. ISSN 2289-1552

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Abstract

Internal Auditor work within organization to monitor and evaluate how well risk are being managed, the business are being governed and internal processes are working. The importance of their role required internal auditor to give their best performance to the needs of company. Telecommunication industry have found difficult to retain good internal auditors. The company seeks many experienced and qualified internal auditore from a rival company, with an offer of a better salary package. If the company is not able to retain the best talent, it will cause problems in the performance and competitive advantage. This shows the importance of employees commitment and employee performance.There is need for the organization to come up with strategies to retain employees and improve the company’s performance. The purpose of this study is to analyze how the work environment as antecedent cause job satisfaction and organizational commitment of internal auditors, and how job satisfaction, organizational commitment have an impact on organizational citizenship behavior of internal auditors. About 162 survey questionnaires were distributed by using in person and email. The data were processed using Path Analysis. The results showed that the work environment is antecedent of job satisfaction and organizational commitment of internal auditors. Job satisfaction and organizational commitment significantly affect organizational citizenship behavior of internal auditors. A conducive work environment lead to job satisfaction and organization commitment. Job satisfaction and organizational commitment encourage internal auditors to show organizational citizenship behavior in achieving organization goals. This paper could contribute on human resources strategies and policy. The results, however, could not be generalized to all internal auditors in Indonesia telecommunication industry since the study was conducted in Jakarta only. Keywords: Work Environment, JobSatisfaction, Organizational Commitment, OrganizationalCitizenshipBehavior, InternalAuditor

Item Type:	Artikel
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Humaniora dan Bisnis > Prodi Manajemen
Depositing User:	Admin Repository
Date Deposited:	05 Nov 2020 04:03
Last Modified:	03 Jun 2022 06:50
URI:	http://eprints.upj.ac.id/id/eprint/845

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