Peran Mediasi Ethical Behavior pada Pengembangan Organizational Citizenship Behaviors Auditor Publik

Elaine Violche Acanthus, Putri Mega Desiana

Abstract


Auditor publik diharapkan untuk meningkatkan kualitas layanan dan bekerja melampaui apa yang ditugaskan serta lebih altruistik dibandingkan auditor di sektor swasta. Selain peraturan, auditor juga memiliki kode etik, etika profesi dan pertimbangan professional. Oleh karena itu, disarankan agar organizational citizenship behaviors (OCB) para auditor didorong melalui organizational justice, affective commitment dan affective commitment untuk memastikan akuntabilitas laporan audit. Oleh karena itu, penelitian ini bertujuan untuk menentukan hubungan antar variable-variabel tersebut, serta melihat peran mediasi dari ethical behavior terhadap pembentukan OCB. Penelitian ini melihat bahwa etika merupakan atribusi positif yang harus dimiliki oleh auditor selain kompetensi profesional. Responden penelitan adalah 305 orang auditor dari Badan Pemeriksa Keuangan Republik Indonesia, dan data diolah menggunakan structural equation modelling (SEM). Berbeda dengan penelitian sebelumnya, penelitian ini menunjukkan bahwa organizational justice dan affective commitment tidak berpengaruh positif terhadap OCB melainkan harus dimediasi oleh affective commitment. Karakteristik auditor mempengaruhi peran penting affective commitment sebagai mediator untuk meningkatkan pengembangan OCB pada auditor public. Hasil ini menunjukkan bahwa selain kompetensi professional, affective commitment merupakan persyaratan utama bagi seorang auditor


Keywords


Organizational citizenship behaviors, ethical behavior, organizational justice, affective commitment, public auditor

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References


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DOI: https://doi.org/10.31764/jgop.v4i1.5362

Copyright (c) 2022 Elaine Violche Acanthus, Putri Mega Desiana

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