Pengaruh Gaya Kepemimpinan Transformasional Senior Auditor Terhadap Komitmen Organisasional, Perilaku Extrarole, dan Kinerja Asisten Auditor

Sri Hanggana (Pemb : Dr. Indra Wijaya Kusuma, MBA), Dr. Indra Wijaya Kusuma, MBA

2003 | Tesis | S2 Accounting

Sumber daya manusia merupakan faktor penentu sukses bagi organisasi dalam menghadapi perubahan dan persaingan. Pemimpin merupakan faktor utama dalam sumberdaya manusia perusahaan. Pemimpin mempunyai peranan besar meningkatkan efisiensi dan efektifitas organisasi.

Penelitian ini bertujuan menguji pengaruh gaya kepemimpinan transformasional senior auditor terhadap komitmen organisasional, perilaku extrarole, dan kinerja asisten auditor. Sampel diambil secara purposive, ada 28 KAP dengan 32 senior auditor dan 79 asisten auditor yang dapat diolah, atau response rate 9% . Data yang terkumpul diuji validitas dan reliabilitas, selanjutnya hipotesis diuji dengan analisa regresi.

Gaya kepemimpinan transformasional senior auditor mempunyai pengaruh langsung yang positip terhadap komitmen organisasional, perilaku extrarole, dan kinerja asisten auditor. Komitmen organisasional tidak dapat berfungsi sebagai variabel intervening dalam hubungan gaya kepemimpinan transformasional dengan perilaku extrarole dan kinerja asisten auditor. Perilaku extrarole dapat berfungsi sebagai variabel intervening dalam hubungan antara gaya kepemimpinan transformasional senior auditor dengan kinerja asisten auditor.

Human resources are the determining factor for organization to success facing the competition and changing. Leader is the main factor of humph resource in the company. Leader has a prime role in enhancing efficiency and effectively of organization.

This research has aims to examine the effect of auditors senior's transformational leadership style on organizational commitment, extra-role behavior, and performance of auditor assistant. Sample was taken purposively. There were 28 KAP include 32 senior and 79 assistants to process, or response rate 9%. The collecting data then examined it's validity and reliability, then hypothesis was examined by regression.

Auditors senior's transformational leadership style has positive direct effect toward organizational commitment, extra-role behaviour, and performance of auditor assistant. Organizational commitment couldn't be intervening variables in relation of auditors senior's transformational leadership style with extra role behaviour and performance of auditor assistant. Extra-role behaviour can function as intervening variables in relation between auditors senior's transformational leadership styles with performance of auditors assistant.

Kata Kunci : Transformasional, Komitmen Organisasional, Perilaku Extrarole, dan Kinerja, : Transformational, Organizational Commitment, Extra-role Behaviour, and Performance.