PERAN MEDIASI KOMITMEN ORGANISASIONAL DALAM PENGARUH ANTARA JOB STRESS, LEADER MEMBER EXCHANGE, PERCEIVED ORGANIZATIONAL SUPPORT, DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP KINERJA KERJA AUDITOR INTERNAL PEMERINTAH PADA KANTOR INSPEKTORAT DAERAH DI PROVINSI SULAWESI TENGAH

NOOR RIEFMA HIDAYAH, Dr. Hardo Basuki, M.Soc., Sc., CSA., AK

2015 | Tesis | S2 Sains Akuntansi

Tujuan dari penelitian ini adalah untuk menguji pengaruh langsung job stress, leader member exchange, perceived organizational support, dan pengendalian internal terhadap komitmen organisasional dan pengaruh langsung komitmen organisasional terhadap kinerja kerja serta pengaruh tidak langsung job stress, leader member exchange, perceived organizational support, dan pengendalian internal terhadap kinerja kerja auditor internal dengan variabel mediasi komitmen organisasional. Sampel yang digunakan dalam penelitian ini adalah sebanyak 128 kuesioner dari para auditor internal pemerintah daerah yang berada pada Kantor Inspektorat Daerah di Provinsi Sulawesi Tengah. Hipotesis dalam penelitian ini di uji dengan menggunakan Structural Equation Modelling � Partial Least Square (SEM-PLS) dengan Software WarpPLS 3.0. Hasil Penelitian ini menemukan beberapa bukti bahwa job stress, leader member exchange, perceived organizational support, dan pengendalian internal berpengaruh secara signifikan terhadap komitmen organisasional dan komitmen organisasional berpengaruh terhadap kinerja kerja. Job stress memiliki pengaruh secara signifikan terhadap komitmen organisasional, leader member exchange berpengaruh positif dan signifikan terhadap komitmen organisasional, perceived organizasional support berpengaruh positif dan signifikan terhadap komitmen organisasional, pengendalian internal berpengaruh positif dan secara signifikan terhadap komitmen organisasional, komitmen organisasional berpengaruh positif dan signifikan terhadap kinerja kerja, serta komitmen organisasional memediasi secara parsial pengaruh job stress, leader member exchange, dan perceived organizational support terhadap kinerja kerja auditor internal. Namun komitmen organisasional tidak mampu memediasi pengaruh dari pengendalian internal terhadap kinerja kerja.

The purpose of this study was to examined the direct effect of job stress, leader member exchange, perceived organizational support, and internal control on organizational commitment and the direct effect of organizational commitment on job performance and the indirect effect of job stress, leader member exchange, perceived organizational support, and internal control oninternal auditor performance with organizational commitment as mediating variable. The sample used in this study is 128 questionnaires from the regional government's internal auditors who work at the Regional Inspectorate Office in Central Sulawesi province. The hypothesis tested in this study by using Structural Equation Modelling - Partial Least Square (PLS-SEM) with WarpPLS Software 3.0. The Results found some evidence that job stress, leader member exchange, perceived organizational support, and internal controls significantly affect organizational commitment and organizational commitment effected job performance. Job stress has a significant effect on organizational commitment, leader member exchange has positive and significant effect on organizational commitment, perceived organizasional support has positive and significant effect on organizational commitment, internal controls has positive and significant effect on organizational commitment, organizational commitment has positive and significant effect on job performance, and organizational commitment partially mediate the effects of job stress, leader member exchange, and perceived organizational support internal auditor�s job performance. However, organizational commitment is not capable to mediating the effect of internal control on job performance.

Kata Kunci : Komitmen Organisasional, Job Stress, Leader Member Exchange, Perceived Organizational Support, Pengendalian Internal, Kinerja Kerja.