Effects of Professionalism, Organizational Commitment, and Technology on Auditor Performance Mediated  by Quality Culture

Tri Purnomo Ariadi; Trinandari Prasetya Nugrahanti

doi:10.63922/ijebir.v5i01.2767

Tri Purnomo Ariadi Master Management Program, Perbanas Institute, Jakarta, Indonesia
Trinandari Prasetya Nugrahanti Master Management Program, Perbanas Institute, Jakarta, Indonesia

DOI: https://doi.org/10.63922/ijebir.v5i01.2767

Keywords: Auditor Performance, Professionalism, Organizational Commitment, Information Technology

Abstract

This study investigates the effects of professionalism, organizational commitment, and information technology (Pentana Audit) on auditor performance, with quality culture as a mediating variable. A quantitative research approach was employed, involving 78 auditors of the Inspectorate of the Corruption Eradication Commission (KPK) as respondents, using a saturated sampling technique. Data were collected through an online questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3 software. The findings reveal that professionalism, organizational commitment, and information technology have positive and significant effects on quality culture. Furthermore, professionalism and organizational commitment significantly enhance auditor performance, while information technology does not have a direct significant effect on auditor performance. Quality culture, however, has a positive and significant influence on auditor performance. Importantly, quality culture is proven to mediate the relationships between professionalism, organizational commitment, information technology, and auditor performance. These results highlight the crucial role of quality culture in strengthening auditor performance.

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