Pengaruh Pengalaman Auditor Intern Bank Terhadap Profesionalisme dan Keterkaitannya dengan Kinerja, Kepuasan Kerja, Komitmen dan Turn Over Intentions  

Oleh:

Hudiwinarsih, Gunasti

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 8 no. 1 (Apr. 2005), page 21.
Topik: TURNOVER; turnover intentions; experience; professionalism; organizational commitment; job satisfaction; performance

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Internal auditors at the banks have important role, for controlling the appraiser of the adequacy of internal control structure, the effectiveness of internal control structure, and job satisfaction. Based on the internal audit standard, the professionalism of the internal auditors is required for keeping the banks healthy. This research attempts to see the influence of professionalism toward performance, job satisfaction, organizational commitment and turn over intentions. This research was done with 93 respondents of internal auditors of the banks from East Java Association of National Commercial Banks. Experience as the independent variable and professionalism as the dependent variable are tested by means of simple linear regression. Besides, the independent variable of professionalism and the dependent variables of performance, job satisfaction, organizational commitment, and turn over intentions are also tested by means of multiple linear regressions. Using simple regressions linear, the result shows that experience influences significantly the professionalism (dedication, social obligation, independence demand, professional regulation, and community affiliation) though not so high. However with multiple linear regression, it shows that professionalism influences significantly and positively the performance, job satisfaction, organizational commitment, but negatively toward turn over intentions......

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