Empirical Study of The Effect of Career Development on Auditor Performance in Public Sector in Indonesia

Authors

  • Renny Friska Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia
  • Agus Joko Pramono Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman, Purwokerto 53122, Central Java, Indonesia and Badan Pemeriksa Keuangan Republik Indonesia, Jakarta, Indonesia
  • Hendra Susanto Badan Pemeriksa Keuangan Republik Indonesia, Jakarta, Indonesia
  • Bahrullah Akbar Institut Pemerintahan Dalam Negeri, Sumedang, Indonesia
  • Suwarno Suwarno Department of Accounting, Faculty of Business, Institut Bisnis dan Informatika Kesatuan, Bogor 16123, West Java, Indonesia

Keywords:

Career Development, Auditor performance, Public Sector

Abstract

One way to obtain competitive human resources is by making employees aware of their potential according to their skills. To make employees aware of their potential, one program that companies can implement is a planned and continuous career development program. The purpose of this study is to determine the influence of career development on auditor performance. The research was conducted using a quantitative approach. A total of 250 respondents of auditors were collected for this study from auditors working at public sector organizations in Indonesia. The sampling technique used was random sampling, and the data analysis technique employed was Structural Equation Modeling (SEM). The results of this study show that career development has a positive effect on motivation, affective commitment, perceived organizational support, and performance. Furthermore, motivation, affective commitment, and perceived organizational support are able to mediate the influence of career development on auditor performance.

References

Afzali, A., Motahari, A. A., & Hatami-Shirkouhi, L. (2014). Investigating The Influence of Perceived Organizational Support, Psychological Empowerment And Organizational Learning On Job Performance: An Empirical Investigation. Tehnički vjesnik.3 (21) 623-629.

Amalia, S & Fakhri, M. (2016). Pengaruh motivasi kerja terhadap kinerja karyawan pada PT. Gramedia Asri Media Cabang Emerald Bintaro. Jurnal Computech & Bisnis. 10(2): 119-127.

Anthony, P. J., & Weide, J. (2015). Motivation and career-development training programs: Use of regulatory focus to determine program effectiveness. Higher Learning Research Communications. 5(2): 24-33.

Arshadi, N., & Hayavi, G. (2013). The effect of perceived organizational support on affective commitment and job performance: mediating role of OBSE. Procedia-social and behavioral sciences, 84, 739-743.

Balbed, A., & Sintaasih, D. K. (2019). pengaruh pengembangan karir terhadap kinerja karyawan melalui pemediasi motivasi kerja karyawan. e-jurnal manajemen universitas Udayana, 8(7).

Bapiri, S., & Alizad, R. N. (2015). Evaluation of the Effect of Career Development onOccupational Motivation in Employees of the Sepah Bank in KermanshahCounty. GMP Review, 18(1), 633-642.

Oduma, C., & Were, S. (2014). Influence of career development on employee performance in the public university: A case of Kenyatta University. International Journal of Social Sciences Management and Entrepreneurship, 1(2), 1-16.

Charity, B. C. (2015). Effect of Training and Career Development on Employee Performance: A Case of KCB Branches in The North Rift Region, Kenya. Kenya. International Journal of Advanced Research in Management and Social Science, 4(5), 2278–6236.

Cornick. Mc & Tiffin. (2003). Manajemen Kinerja. Bandung: Alfabeta.

Davis, E., & Ward, E. (1995). Health benefit satisfaction in the public and private sectors: The role of distributive and procedural justice. Public Personnel Management, 24(3), 255-270.

Dessler, G. (2010). Manajemen sumber daya manusia. Edisi kesepuluh. Jakarta: PT Indeks.

Dewi, N. L. P. A. A., & Utama, I. W. M. (2016). Pengaruh Pengembangan Karir Terhadap Kinerja Karyawan Melalui Mediasi Motivasi Kerja pada Karya Mas Art Gallery. E-Jurnal Manajemen Unudurnal Manajemen Unud, 5(9), 2302– 8912.

Ekayadi, S. (2009). Pengaruh motivasi dan pengembangan karir terhadap kepuasan kerja karyawan pada PT. Rimbajatiraya Citrakarya. Depok: Universitas Gunadarma.

Febriansyah, R. E. (2016). Pengaruh pengembangan karir terhadap kinerja karyawan melalui kepuasan karir dan komitmen karir sebagai variabel intervening. Sidoarjo: UMSIDA.

Ghozali, I., & Latan, H. (2015). Partial least squares konsep, teknik dan aplikasi menggunakan program smartpls 3.0 untuk penelitian empiris. Semarang: Badan Penerbit UNDIP.

Hameed, A., & Waheed, A. (2011). Employee development and its effect on employee performance a conceptual framework. International journal of business and social science, 2(13).

Handoko, H. (2011). Manajemen Personalia dan Sumberdaya Manusia. Yogyakarta: BPFE UGM.

Malayu, H. (2012). Manajemen Sumber Daya Manusia Edisi Revisi. Jakarta: Bumi Aksara.

Ibrahim, A.A. (2017). The effect of motivation on employee performance: case study in Hormuud Company in Mogadishu Somalia. International Journal of Development Research. 07(11):17009 – 17016.

Isyanto, P. (2013). Pengaruh perkembangan karir terhadap motivasi karyawan. Jurnal Manajemen, 10(3), 15-24.

Kakui, I. M., & Gachunga, H. (2016). Effects of career development on employee performance in the public sector: A case of national cereals and produce board. Strategic Journal of Business & Change Management, 3(3), 307-324.

Kurniawan, A., Yunus, M., & Majid, M. S. A. (2017). Pengaruh Kompensasi dan Pengembangan Karir terhadap Motivasi Serta Dampaknya Pada Kinerja Karyawan PT. Bank Syariah Mandiri Cabang Banda Aceh. Jurnal Manajemen Dan Inovasi, 8(2), 119–133.

Lisdiani, V. (2017). Pengaruh pengembangan karir terhadap kepuasan kerja karyawan melalui motivasi kerja sebagai variabel intervening (studi kasus pada Hotel Grasia Semarang). Diponegoro Journal Of Social And Political Science. 6(4): 1-8.

Maliah, M. (2015). Pengaruh motivasi terhadap kinerja pegawai pada PT. PLN (Persero) Rayon Pangkalan Balai. Jurnal Media Wahana Ekonomika. 12(2): 31 – 39.

Malthis, R.L & Jackson. (2001). Manajemen Sumber Daya Manusia. Jakarta: Salemba Empat.

Mangkunegara, A. A. (2013). Manajemen Sumber Daya Manusia. Bandung: PT. Remaja Rosdakarya.

Marwansyah. (2014). Manajemen Sumber Daya Manusia. Edisi kedua. Bandung: ALFABETA.

Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of vocational behavior, 14(2), 224-247.

Muogbo. (2013). The impact of employee motivation on organisational performance (a study of some selected firms in Anambra State Nigeria). The International Journal of Engineering and Science. 2(7): 70-80.

Mursidta, S. (2017). Pengaruh perceived organizational support (persepsi dukungan organisasi) dan kepuasan kerja terhadap kinerja karyawan pada pt. varia usaha beton gresik. Jurnal Ilmu Manajemen, 5(1), 1-12.

Napitupulu, S. (2017). The Impact of Career Development on Employee Performance (A Study of Some Selected Firms in Anambra State Nigeria). The International Journal of Engineering and Science, 2(7), 70-80.

Nawawi, H. (2005). Manajemen Sumber Daya Manusia Untuk Bisnis yang Kompetitif. Cetakan Ke-4. Yogyakarta: Gajah Mada Univercity Press.

Nugroho, D. A & Kunartinah. (2012). Analisis pengaruh kompensasi dan pengembangan karier terhadap kepuasan kerja dengan mediasi motivasi kerja. Jurnal Bisnis dan Ekonomi. 19(2):153 – 169.

Oduma, C., & Were, S. (2014). Influence of career development on employee performance in the public university: A case of Kenyatta University. International Journal of Social Sciences Management and Entrepreneurship, 1(2), 1-16.

Odunlami, I. B., & Matthew, A. O. (2014). Compensation management and employees performance in the manufacturing sector, a case study of a reputable organization in the food and beverage industry. International Journal of Managerial Studies and Research, 2(9), 108-117.

Palgunanto, Y., Suparno, & Dwityanto, A. (2010). Kinerja karyawan ditinjau dari gaya kepemimpinan transformasional. Jurnal Ilmiah Berkala Psikologi. 12(1):66-73.

Parerung, A., Adolfina, A., & Mekel, P. A. (2014). Disiplin, kompensasi dan pengembangan karir pengaruhnya terhadap kinerja pegawai pada badan lingkungan hidup Provinsi Sulawesi Utara. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 2(4).688 – 696.

Pillay, N. (2015). The Relation Between Career Development and Staff Motivation in The South African Petroleum Sector: A Case Study Of A Durban Refinery. Arabian Journal of Business and Management Review (Nigerian Chapter), 3(2), 1–51.

Pratiwi, D. (2015). Pengaruh kompensasi dan pengembangan karir pada kinerja karyawan dengan motivasi kerja sebagai variabel moderasi (Studi empiris pada DPPKAD Boyolali). Benefit Jurnal Manajemen Bisnis. 3(4): 25-38.

Rhoades, E. 2002. Perceived Suppervisor Support: Contributions to Perceived Organizational Support and Employee Retention. Journal of Applied Psychology, 87 (3): 565-571

Riduwan, E. A., K. (2012). Cara Mudah Menggunakan dan Memakai Path Analysis (Analisis Jalur). Bandung: Alfabeta

Ridwan, I.L., Susilo, H., & Riza, M.F. (2014). Pengaruh motivasi terhadap kinerja karyawan (Studi pada PT Elsiscom Prima Karya, Kantor Perwakilan Surabaya). Jurnal Administrasi Bisnis. 13(1): 1-10.

Rivai, V., & Sagala, E. J. (2009). Manajemen sumber daya manusia untuk perusahaan: dari teori ke praktik. Jakarta: PT Raja Grafindo Perkasa.

Riyadi, S. (2011). Pengaruh kompensasi finansial, gaya kepemimpinan, dan motivasi kerja terhadap kinerja karyawan pada perusahaan manufaktur di Jawa Timur. Jurnal Manajemen dan Kewirausahaan. 13(1): 40-45.

Robbins, S. P. (2008). Perilaku Organisasi. Jakarta: Salemba Empat

Sari, N. P., S., K. & Sriathi, A. A. A. (2019). Peran Motivasi Kerja Memediasi Pengaruh Pengembangan Karir Terhadap Kinerja Karyawan Fairmont Sanur Beach Hotel. E-Jurnal Manajemen, 8(8), 75–84.

Shahzadi, I., Javed, A., Pirzada, S.S., Nasreen., & Khanam, F. (2014). Impact of employee motivation on employee performance. European Journal of Business and Management. 6(23): 159-167.

Siagian, S. P. (2006). Manajemen Sumber Daya Manusia. Jakarta: Bumi Aksara.

Soekidjan. (2009). Manjaemen Sumber Daya Manusia. Jakarta:Bumi Aksara

Spencer, D. G., Steers, R. M., & Mowday, R. T. (1983). An empirical test of the inclusion of job search linkages into Mobley's model of the turnover decision process. Journal of Occupational Psychology, 56(2), 137-144.

Steers, R. M. (1977). Antecedents and outcomes of organizational commitment. Administrative science quarterly, 46-56.

Ernie, T. S., & Saefullah, K. (2005). Pengantar Manajemen. Jakarta: Kencana.

Susmiati, S., & Sudarma, K. (2015). Pengaruh Budaya Organisasi dan Dukungan Organisasi Persepsian terhadap Kinerja Karyawan dengan Komitmen Organisasi sebagai Variabel Intervening. Management Analysis Journal, 4(1) 79 - 89

Suwandi. (2016). Pengaruh budaya organisasi terhadap prestasi kerja melalui kepuasan kerja. Analitika. 8(2): 140-147.

Tella, A. (2007). The impact of motivation on student’s academic achievement and learning outcomes in mathematics among secondary school students in Nigeria. Eurasia Journal of Mathematics, Science and Technology Education, 3(2), 149-156.

Umar, A. (2015). The Effect of Motivation and Career Development Against Employees Performance and Job Satisfaction of the Governor Office South Sulawesi Province, Indonesia. International Journal of Management Sciences, 5(9), 628–638.

Wibowo. (2007). Manajemen Kinerja. Jakarta: PT. Raja Grasindo Persada

Zameer, A. Nisar & Amir. (2014). The impact of the motivation on the employee's performance in Beverage Industry of Pakistan. International Journal of Academic Research in Accounting, Finance and Management Sciences. 4(1): 293-298.

Downloads

Published

2023-08-01

How to Cite

Friska, R., Pramono, A. J., Susanto, H., Akbar, B., & Suwarno, S. (2023). Empirical Study of The Effect of Career Development on Auditor Performance in Public Sector in Indonesia. Research Horizon, 3(3), 133–150. Retrieved from https://journal.lifescifi.com/index.php/RH/article/view/107

Issue

Section

Articles