Nasrullah (2013) Profesionalisme dan Locus Of Control Pengaruhnya Terhadap Kepuasan Kerja Dimoderasi Oleh Spiritualitas di Tempat Kerja dan Dampaknya Terhadap Kinerja Auditor (Studi pada Inspektorat Daerah di Provinsi. Doctor thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian ini menguji dan menjelaskan pengaruh profesionalisme dan locus of control terhadap kepuasan kerja dan kinerja auditor. Lebih spesifik penelitian ini bertujuan menguji dan menjelaskan peran spiritualitas di tempat kerja sebagai moderasi pengaruh profesionalisme dan locus of control terhadap kepuasan kerja auditor. Desain penelitian ini menggunakan pendekatan explanatory. Pengumpulan data dilakukan dengan metode survei yang menggunakan instrumen berupa angket. Teknik pengambilan sampel adalah sampel acak berstrata proporsional, sehingga diperoleh sampel sebanyak 125. Responden yang menjadi sampel adalah APIP pada inspektorat daerah di Sulawesi Tenggara. Metode analisis data yang digunakan dalam pengujian hipotesis adalah Generalized Structured Component Analysis (GSCA). Hasil penelitian ini menunjukkan profesionalisme auditor yang baik dapat meningkatkan kepuasan kerja. Namun locus of control tidak berpengaruh signifikan terhadap kepuasan kerja auditor. Kemudian kepuasan kerja yang tinggi secara nyata mampu meningkatkan kinerja auditor. Akhirnya semakin baik spiritualitas di tempat kerja menurunkan kepuasan kerja auditor yang semakin profesional, terbukti melalui interaksi profesionalisme dengan spiritualitas di tempat kerja yang negative signifikan (Quasi moderasi). Kemudian variabel moderasi spiritualitas hanya berperan sebagai predikator dari interaksi locus of control dan spiritualitas di tempat kerja terhadap peningkatan kepuasan kerja (predictor moderasi). Implikasi praktis penelitian ini dapat memberikan pengetahuan dan pemahaman tentang integrasi konseptual pentingnya aspek perilaku dalam pengelolaan organisasi melalui peningkatan profesionalisme yang dicerminkan dari tuntutan otonomi, locus of control yang direfleksikan melalui locus of control internal, spiritualitas dicerminkan melalui kehidupan batin yang tumbuh di tempat kerja, kepuasan kerja direfleksikan dengan puas atas pekerjaan sendiri dan kinerja auditor yang dicerminkan melalui ketaatan pada kebijakan dan prosedur kerja. Keterbatasan penelitian ini menggunakan data persepsi responden atas aktivitasnya sebagai aparat pengawas internal pemerintah, bukan pada persepsi berbagai pihak yang berkepentingan seperti aparat pada satuan kerja perangkat daerah, pimpinan daerah dan Badan Pemeriksa Keuangan Republik Indonesia dalam menilai kinerja auditor. Orisinalitas penelitian ini dapat membuktikan pengembangan model kontingensi dan model konseptual yang simultan hubungan antara profesionalisme, locus of control, dan spiritualitas di tempat kerja terhadap kepuasan kerja dan kinerja auditor. Selain itu penelitian ini membuktikan peran spiritualitas di tempat kerja sebagai moderasi memperlemah pengaruh profesionalisme terhadap kepuasan kerja, dan spiritualitas di tempat kerja sebagai moderasi memperkuat pengaruh locus of control terhadap kepuasan kerja.
English Abstract
This research was aimed at testing and explaned the influence of professionalism and locus of control on job satisfaction and auditor`s performance. Specifically, this research was aimed at examining and clarifying the role of spirituality at workplace as a moderation of professionalism influence and locus of control towards auditor`s performance. This research applied explanatory approach as its design. Survey was applied as data gathering technique with questionnaire as the instrument. This research applied proportional random sample resulting 125 samples. The respondents were Government Internal Oversight Apparatus (GIOA) at regional inspectorate in Southeast Sulawesi. Generalized Structured Component Analysis (GeSCA) was applied as the data analysis method to assess the hypothesis. The findings showed that valuable auditor`s professionalism was able to raise job satisfaction. Locus of control, however, did not give significant impact on auditor`s job satisfaction. Furthermore, hight job satisfaction was able to increase auditor`s performance. To sum up, better work spirituality decreased professional auditor`s job satisfaction, which was proven by the negative significance from the interaction of professionalism and spirituality in workplace (Quasi Moderation). In addition, the variable of spirituality in workplace moderation had a mere role as a predictor of locus of control interaction and spirituality in workplace towards the increase of job satisfaction (Predictor Moderation). Hopefully, this research was able to give practical implication, i.e. giving knowledge and comprehention about the conceptual integration on the importance of behavior aspect in organizing organization by professionalism. In this research, increasing professionalism was reflected by autonomy demand, while locus of control was reflected internal locus of control, spirituality was reflected by work spiritual life, job satisfaction was reflected by self-satisfaction and auditor performance was reflected by loyalty toward policy and job procedure. This research limitation is to use respondents perception data related to their activities as an internal auditor of government; ideally it should involve regional leader, regional working units (SKPD), and Auditing Firm in evaluating auditor`s performance. This research was original since it proved that the development of contingency models and conceptual model had a relationship with professionalism, locus of control, and workplace spirituality. Furthermore, this research proved that the role of workplace spirituality weakened the influence of professionalism toward job satisfaction, and reinforced locus of control influence towards job satisfaction.
| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DES/657.45/NAS/p/061311620 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting |
| Divisions: | S2/S3 > Magister Manajemen, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 16 Jun 2014 11:48 |
| Last Modified: | 16 Jun 2014 11:48 |
| URI: | http://repository.ub.ac.id/id/eprint/161108 |
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