Determinants of job satisfaction among employees at the Ministry of Religious Affairs Office in Palembang

https://doi.org/10.35912/gabs.v1i2.3389
Published: Aug 28, 2025

Abstract:

Purpose: This study aims to examine the influence of competence, independence, and professionalism of government internal auditors on audit quality at the Representative Office of the Financial and Development Supervisory Agency (BPKP) in South Sulawesi Province.

Research methodology: The study involved 40 respondents selected through random sampling from all internal auditors at the BPKP Representative Office. A quantitative approach was applied using primary data collected through questionnaires. Data were analyzed using descriptive statistics, normality and linearity tests, multicollinearity, heteroscedasticity, multiple regression, R Square, t-tests, and F-tests.

Results: The findings indicate that competence and professionalism significantly and positively affect audit quality, whereas independence has a positive but insignificant effect. Simultaneously, competence, independence, and professionalism collectively have a positive and significant impact on audit quality at BPKP South Sulawesi.

Conclusion: Audit quality is largely determined by competence and professionalism, highlighting the importance of expertise and professional standards in ensuring effective supervision. Independence alone is insufficient without strong competence and professionalism.

Limitation: The research was limited to a small sample size within a single regional office, which may restrict its generalizability. Broader studies across multiple regions and larger populations are therefore recommended.

Contribution: This study enriches the public sector auditing literature by highlighting the mediating role of competence and professionalism. Practically, it guides policymakers and BPKP to strengthen training, continuous professional development, and auditing standards to enhance accountability and effectiveness.

Keywords:
1. Compensation
2. Work Experience
3. Workload and Job Satisfaction
Authors:
1 . Finka Felya
PGRI University Palembang, Indonesia
2 . Mursalin Mursalin
PGRI University Palembang, Indonesia
3 . Heryati Heryati
PGRI University Palembang, Indonesia
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How to Cite
Felya, F., Mursalin, M., & Heryati, H. (2025). Determinants of job satisfaction among employees at the Ministry of Religious Affairs Office in Palembang. Global Academy of Business Studies, 1(2), 93–102. https://doi.org/10.35912/gabs.v1i2.3389
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Issue & Section
Vol. 1 No. 2 (2024): October
Articles
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  2. Afandi. (2018). Beban Kerja, Raih Asa Sukses, (Penebar Swadaya Grup) Jakarta.
  3. Ameliah, A. D., & Jatnika, R. (2024). Descriptive Study of College Student’s Career Adaptability with An Internship Experience. Annals of Human Resource Management Research, 4(1), 1-11 https://doi.org/10.35912/ahrmr.v4i1.1806.
  4. Arfian, & Suhendri. (2019). Pengaruh Pengalaman Kerja terhadap Kepuasan Kerja pada PT.Jaya Abadi Sumber Pasifik Kota Jambi.
  5. Budiasa. (2021). Manajemen Sumber Daya Manusia Pengaruh Beban Kerja.
  6. Enno. (2018). Metodologi Bisnis :Salah Kaprah dan Pengalaman Kerja
  7. Fauzi, & Warso, M. (2019). Pengaruh Pengalaman Kerja Kompensasi dan Beban Kerja Terhadap Kepuasan Kerja dengan Komitmen sebagai Variabel Intervening.
  8. Handayani. (2019). Pengaruh Kompensasi terhadap Kepuasan Pegaawai.
  9. Larasati. (2018). Manajemen Sumber Daya Manusia dan jenis-jenis pengalaman kerja
  10. Mohammed, T. Y., Philip, K. Y., & Labaran, K. (2024). The influence of social media on students of second-cycle institutions in Tamale and its implications. Journal of Social, Humanity, and Education, 4(3), 205-217 https://doi.org/10.35912/jshe.v4i3.1939.
  11. Monyei, E. F., Okeke, P. A., & Nwosu, K. C. (2021). Strategic Agility: A prospect for sustainable performance of micro-businesses in South-Eastern Nigeria. Journal of Sustainable Tourism and Entrepreneurship, 2(4), 187-198 https://doi.org/10.35912/joste.v2i3.799.
  12. Purnomo, & Hasibuan. (2017). Kepuasan Kerja dan Kinerja Karyawan Tinjauan dari Dimensi Iklim Organisasi, Kreatifitas Individu, dan Karakteristik Pekerjaan.
  13. Putri, S. Y., Widajantie, T. D., & Wilasittha, A. A. (2024). A comparative analysis before and after pandemic on environmental accounting public hospital. International Journal of Financial, Accounting, and Management, 6(1), 1-17 https://doi.org/10.35912/ijfam.v6i1.1706.
  14. Rival. (2019). Pengaruh Kompensasi.
  15. Rosmaini, & Hasrudy. (2018). Pengaruh Pengalaman Kerja , Kompensasi dan Beban Kerja terhadap Kepuasan Kerja Pegawai https://doi.org/10.54964/manajemen.v6i2.201.
  16. Salwa. (2021). Pengantar Manajemen Perusahaan Pengalaman Kerja.
  17. Santoso. (2017). Pengaruh Kerja,Pengalaman Kerja dan Gaya Kepemimpinan Terhadap Loyalitas Pegawai Pada Badan Pengembangan Provinsi https://doi.org/10.38035/jgia.v2i1.92.
  18. SastradiporeaS. (2020). Panduan Praktis.
  19. Sudarso, A. P. (2020). Pengaruh Pengalaman Kerja terhadap KepuasanKerja Pegawai sebagai Variabel. https://doi.org/10.35134/jbeupiyptk.v7i1.156
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  22. Suhada, & Lubis, A. N. (2020). Pengaruh Pengalaman Kerja, Kompensasi dan Beban Kerja Terhadap Kepuasan Kerja Pegawai Pada PT. Tunas Baru Lampung, Tbk-Banyuasian.
  23. Sujarweni, & Wiratna, V. (2016). Kupas tuntas penelitian akuntansi dengan SPSS.
  24. Sutrisno. (2019). Sumber Daya Manusia”, dan kepuasan kerja PT.
  25. Udodiugwu, M. I. (2024). Sustainable waste management and organizational performance of food and beverage firms. Annals of Management and Organization Research, 5(4), 241-254 https://doi.org/10.35912/amor.v5i4.2004.
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