Public accountant performance: The mediation role of organizational commitment

https://doi.org/10.35912/ahrmr.v5i2.2869
Published: Jun 18, 2025

Abstract:

Purpose: This study aims to examine and analyze the direct influence of spiritual motivation, integrity, competence, organizational culture, locus of control, and organizational commitment on the performance of accountants at the Riau Islands Province Public Accounting Firm, and then indirectly test and analyze the influence of spiritual motivation, integrity, competency, organizational culture, and locus of control on accountant performance through organizational commitment.

Research Methodology: The population in this study was 102 accountants using the census method, and the entire population was used as a sample. Quantitative data were collected using a questionnaire, and qualitative data were obtained by direct interviews with accountants.

Results: From the research results it was found that of the six variables, the one that had the highest influence on performance was organizational commitment (t-value 6.321) and the lowest was spiritual motivation (t-value 2.507). Furthermore, spiritual motivation has the highest influence (t-value 21.893), and integrity has the lowest (t-value 3.467) on organizational commitment. Next, the position of organizational commitment plays the largest role in improving accountant performance and the smallest role is the spiritual motivation variable; the rest is influenced by other variables that were not examined in this study.

Conclusions: The influence of dependent variables on independent variables is strong, as is the influence of dependent variables on intervening variables. In this research, all variables have a strong influence on the dependent and intervening variables.

Limitations: The dependent variables of this study have not fully provided a definite role for organizational commitment on accountant performance; therefore, it is necessary to add other variables to clarify it.

Contribution: This study serves as a reference for developing an individual behavior model regarding individual characteristics, individual mechanisms, and what individuals produce in public accounting organizations that continue to experience changes in information technology from time to time in the context of reform for progress based on performance as an outcome.

Keywords:
1. Competence
2. Integrity
3. Locus of Control
4. Organizational Culture
5. Spiritual Motivation
Authors:
1 . Mursal Mursal
Batam University, Batam, Indonesia
2 . Chablullah Wibisono
Batam University, Batam, Indonesia
3 . Ngaliman Ngaliman
Batam University, Batam, Indonesia
4 . Nolla Puspita Dewi
Batam University, Batam, Indonesia
5 . Basri Basri
Batam University, Batam, Indonesia
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How to Cite
Mursal, M., Wibisono, C. ., Ngaliman, N., Dewi, N. P., & Basri, B. (2025). Public accountant performance: The mediation role of organizational commitment. Annals of Human Resource Management Research, 5(2), 261–276. https://doi.org/10.35912/ahrmr.v5i2.2869
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Issue & Section
Vol. 5 No. 2 (2025): June
Articles
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  1. Abun, D., Magallanes, T., Agoot, F., & Benedict, S. (2018). Measuring Workplace Relationship and Job Satisfaction of Divine Word Colleges' Employees in Ilocos Region. International journal of current research, 10(11), pp. 75279-75286. doi:https://dx.doi.org/10.24941/ijcr.33015.11.2018
  2. Adula, M., Kant, S., & Birbirsa, Z. A. (2022). Systematic literature review on human resource management effect on organization performance. Annals of Human Resource Management Research, 2(2), 131-146. doi:https://doi.org/10.35912/ahrmr.v2i2.1418
  3. Amegayibor, G. K. (2021). The effect of demographic factors on employees’ performance: A case of an owner-manager manufacturing firm. Annals of Human Resource Management Research, 1(2), 127-143. doi:https://doi.org/10.35912/ahrmr.v1i2.853
  4. Bans-Akutey, A. (2022). Entrepreneurship education and personality traits as predictors of entrepreneurial intention: A qualitative approach. Annals of Management and Organization Research, 4(2), 147-158. doi:https://doi.org/10.35912/amor.v4i2.1484
  5. Baron, J. (2022). HIV/AIDS Awareness and the Level of Sexual Risk Behaviors Among Senior High School Students: An Evaluation. Journal of Social, Humanity, and Education, 3(1), 43-55. doi:https://doi.org/10.35912/jshe.v3i1.1145
  6. Bodjrenou, K., Xu, M., & Bomboma, K. (2019). Antecedents of organizational commitment: A review of personal and organizational factors. Open Journal of Social Sciences, 7(05), 276. doi:https://doi.org/10.4236/jss.2019.75024
  7. Ekawati, D., & Yudoko, G. (2024). Strategy for Automation and Digitalization in Indonesian Aerospace Manufacturing. Jurnal Bisnis dan Pemasaran Digital, 3(2), 91-105. doi:https://doi.org/10.35912/jbpd.v3i2.4510
  8. El-Mahallawi, I., Tash, M., Gepreel, M. A. H., Raji, S., Mahmoud, M., Ali, M. M., & ElMeligy, T. A. (2024). Options for using electronic waste as an alloy resource: dilution with Al scrap. Academia Engineering, 1(3). doi:https://doi.org/10.20935/AcadEng7323
  9. Elrayah, M., & Zakariya, A. (2023). Effects of Employees Mental Health, Physical Health and Work Life-balance on Employees Performance and Turnover Intention. Archives of Clinical Psychiatry, 50(6).
  10. Emerole, O. B., & Edeh, F. O. (2017). The effect of compensation on employee performance in Nigeria civil service: A study of Rivers State board of internal revenue service. Journal of Strategic Human Resource Management, 6(2). doi:http://dx.doi.org/10.2139/ssrn.3480547
  11. Ferdian, B. B. (2024). The Significance of Brand Positioning to UX Design Business Growth. Jurnal Bisnis dan Pemasaran Digital, 3(2), 125-135. doi:https://doi.org/10.35912/jbpd.v3i2.4513
  12. Han, H., & Hyun, S. S. (2017). Drivers of customer decision to visit an environmentally responsible museum: Merging the theory of planned behavior and norm activation theory. Journal of Travel & Tourism Marketing, 34(9), 1155-1168. doi:https://doi.org/10.1080/10548408.2017.1304317
  13. Hidayat, R. (2021). Pengaruh motivasi, kompetensi dan disiplin kerja terhadap kinerja. Widya Cipta: Jurnal Sekretari Dan Manajemen, 5(1), 16-23. doi:https://doi.org/10.31294/widyacipta.v5i1.8838
  14. Komakech, E., Obici, G., & Mwesigwa, D. (2021). Efficacy of inspirational motivation on the performance of public health workers in mid-north of Uganda. Annals of Human Resource Management Research, 1(2), 85–97. doi:https://doi.org/10.35912/ahrmr.v1i2.509
  15. Manning, L. (2020). Moving from a compliance?based to an integrity?based organizational climate in the food supply chain. Comprehensive Reviews in Food Science and Food Safety, 19(3), 995-1017. doi:https://doi.org/10.1111/1541-4337.12548
  16. Putra, M. R., Yandi, A., & Maharani, A. (2020). Determination of employee motivation and performance: Working environment, organizational culture, and compensation. DIJEMSS, 1(3), 419-425.
  17. Qambar, G., & Waheed, S. A. (2021). Climbing the Career Ladder: Understanding Lived Experiences of University Faculty with Delayed Progression. Ilkogretim Online, 20(2). doi:https://doi.org/10.17051/ilkonline.2021.02.129
  18. Rahim, A., Syech, S., & Zahari, M. (2017). Pengaruh Lingkungan Kerja Dan Kompetensi Terhadap Motivasi Kerja Serta Dampaknya Terhadap Kinerja Pegawai Pada Dinas Pendidikan Kabupaten Tanjung Jabung Timur. J-MAS (Jurnal Manajemen dan Sains), 2(2), 133-149. doi:http://dx.doi.org/10.33087/jmas.v2i2.25
  19. Sentosa, I. M. H., & Riana, I. G. (2018). Pengaruh Lingkungan Kerja Non Fisik Terhadap Motivasi Intrinsik dan Kepuasan Kerja di Dinas Pendapatan Daerah Badung. Udayana University.
  20. Septianingrum, F., Damayanti, D., & Maryani, M. (2022). Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan dan Aset Pajak Tangguhan terhadap Manajemen Laba. Studi Akuntansi, Keuangan, Dan Manajemen, 2(1), 1-13. doi:https://doi.org/10.35912/sakman.v2i1.1429
  21. Shettima, M., Abdussalam, Y., & Olayinka, A. A. (2023). Effect of Naira/Us Dollar exchange rate volatility on the performance of the stocks market in Nigeria. Annals of Management and Organization Research, 4(4), 297-307. doi:https://doi.org/10.35912/amor.v4i4.1695
  22. Sugiyono, S. (2017). Metode penelitian bisnis: pendekatan kuantitatif, kualitatif, kombinasi, dan R&D. Bandung: CV. Alfabeta.
  23. Sugiyono, S. (2023). Strategi Peningkatan Sumber Daya Manusia dalam Pencapaian Kinerja Karyawan. Jurnal Ekonomi Manajemen Sistem Informasi, 5(2), 111-115.
  24. Toufighi, S. P., Sahebi, I. G., Govindan, K., Lin, M. Z. N., Vang, J., & Brambini, A. (2024). Participative leadership, cultural factors, and speaking-up behaviour: An examination of intra-organisational knowledge sharing. Journal of Innovation & Knowledge, 9(3), 100548. doi:https://doi.org/10.1016/j.jik.2024.100548
  25. Yan, Z., Mansor, Z. D., Choo, W. C., & Abdullah, A. R. (2021). How to reduce employees’ turnover intention from the psychological perspective: A mediated moderation model. Psychology Research and Behavior Management, 185-197. doi:https://doi.org/10.2147/PRBM.S293839
  26. Zhernovnykova, O. A., Nalyvaiko, O. O., & Chornous, N. (2017). Intellectual competence: essence, components, levels of formation.