Commitment Towards Internal Auditor Job Satisfaction in Indonesia
Keywords:
Internal Auditor, Organizational Commitment, Professional Commitment, Job Satisfaction and Motivation.Abstract
This study aims to examine the relationship between commitment and job satisfaction of internal auditors in Indonesia through a literature review approach. Internal auditors play a strategic role in maintaining the effectiveness of internal control systems and organizational governance. However, high workloads, professional pressures, and limited organizational recognition often result in low job satisfaction. This study examines various national and international literature related to the dimensions of commitment particularly affective, normative, and continuance commitment and how they influence the level of job satisfaction of internal auditors. The results of the review indicate that affective and normative commitment tend to have a significant positive relationship with job satisfaction, while continuance commitment shows a weak or even negative relationship. This study concludes that improving internal auditor job satisfaction requires organizational support oriented toward career development, role clarity, and a participatory work climate. These findings provide a basis for organizational policymakers to formulate retention strategies and improve the performance of internal auditors in Indonesia.
References
Triyani, I. & Saratian, E. T. P. (2022). Exploring Factors Affecting the Auditor’s Organizational Commitment in the Government Organization. Jurnal Ilmiah Manajemen dan Bisnis Jurnal Usk+9Publikasi Universitas Mercu Buana+9jurnal.ubl.ac.id+9.
Herisma, J., Diantimala, Y., & Saputra, M. (2021). Do Organizational Commitment and Work Stress Moderated by Locus of Control Influence Auditor Performance? Evidence from Banking Institution. Journal of Accounting Research, Organization and Economics Jurnal Usk.
Luthan, E., Ali, S., & Hairaty, E. (2021). The Professionalism, Competence, Organizational Commitment & Job Satisfaction on the Performance of Auditor. The International Journal of Business Review (The Jobs Review) vm36.upi.edu.
Anwar, C. & Agustina, T. (2020). Pengaruh Profesionalisme Auditor dan Komitmen Organisasi Terhadap Kinerja Internal Auditor. Jurnal Akuntansi dan Keuangan Journal UNNES+7jurnal.ubl.ac.id+7Journal Untar+7.
Purnomo, A. N. & Sutianingsih, S. (2022). Improving Employee Performance Through Organizational Commitment With Job Satisfaction As a Mediating Variable. International Journal of Economics, Business and Accounting Research eJournal of Sunan Gunung Djati+3Jurnal STIE AAS+3jurnal.ibik.ac.id+3.
Muara Ilmu Ekonomi dan Bisnis (2024). Pengaruh Organizational Commitment Terhadap Employee Performance Melalui Mediasi Job Satisfaction. Jurnal Muara Ilmu Ekonomi dan Bisnis Journal Untar+1jurnal.ibik.ac.id+1.
Jimkes (2022). The Influence of Job Satisfaction and Organizational Commitment on Employee Performance. Jurnal Ilmiah Manajemen Kesatuan vm36.upi.edu+14jurnal.ibik.ac.id+14Jurnal STIE AAS+14.
Kim, J., Song, H. J., & Lee, C. K. (2016). Effects of corporate social responsibility and internal marketing on organizational commitment and turnover intentions. International Journal of Hospitality Management, 55, 25–32 journal2.uad.ac.id.
Kurtessis, J. N. et al. (2017). Perceived organizational support: A meta-analytic evaluation of organizational support theory. Journal of Management, 43(6), 1854–1884 journal2.uad.ac.id.
Nova et al. (2015). Relationships between organizational justice, organizational trust and organizational commitment: A cross cultural study of China, South Korea and Australia. International Journal of Human Resource Management Journal UNNES.
Chasanah, U., Suyanto, M., & Istanto, Y. (2021). Internal marketing in its influence on organizational commitment: The mediation of job satisfaction and organizational justice. WSEAS Transactions on Business and Economics Ejournal UKSW.
Chiang, C. F. & Liu, B. Z. (2017). Examining job stress and burnout of hotel room attendants: Internal marketing and organizational commitment as moderators. Journal of Human Resources in Hospitality and Tourism, 16(4), 1266869 Ejournal UKSW.
Abdelmoula, L. & Boudabbous, S. (2021). Impact of Organizational Commitment on Accounting Professionals’ Performance: Case of Accounting Firms. Journal of Accounting, Business and Management, 28(2), 59–71 eJournal of Sunan Gunung Djati+5journal.stie-mce.ac.id+5jurnal.ibik.ac.id+5.
Bai, A. & Vahedian, M. (2023). Beyond the Screen: Safeguarding Mental Health in the Digital Workplace Through Organizational Commitment and Ethical Environment. arXiv arxiv.org.
Akter, H. et al. (2021). Finding the Contextual Gap Towards Employee Engagement in Financial Sector: A Review Study. arXiv arxiv.org.
Kim, D. K. et al. (2024). Burnout, job satisfaction, and turnover intention among primary care nurse practitioners. Nursing Outlook, 72(4), 102190 journal2.uad.ac.id.
Kumar, M. et al. (2018). Managerial support for development and turnover intention: Roles of organizational support, work engagement and job satisfaction. Journal of Organizational Change Management, 31(1) journal2.uad.ac.id.
Labrague, L.J. et al. (2018). Organizational commitment and turnover intention among rural nurses in the Philippines. International Journal of Nursing Sciences, 5(4), 403–408 journal2.uad.ac.id.
Le, H. et al. (2023). Turnover intentions: The roles of job satisfaction and family support. Personnel Review, 52(9), 2209–2228 journal2.uad.ac.id.
Lambert, E. G. et al. (2019). The effects of distributive and procedural justice on job satisfaction and organizational commitment of correctional staff. The Social Science Journal
Alzeban, A. (2016). The impact of culture on the quality of internal audit: An empirical study. Journal of Accounting, Auditing & Finance, 31(3), 298–324. https://doi.org/10.1177/0148558X15591584
Aryee, S., Walumbwa, F. O., Mondejar, R., & Chu, C. W. (2015). Core self-evaluations and employee voice behavior: Test of a dual-motivation model. Journal of Management, 41(4), 1075–1100. https://doi.org/10.1177/0149206312457824
Hermawan, A., & Fitriany. (2019). Pengaruh Komitmen Organisasi Terhadap Kepuasan Kerja Auditor Internal Sektor Publik. Jurnal Akuntansi Multiparadigma, 10(3), 487–501. https://doi.org/10.18202/jamal.2019.12.1003
Kusumawati, R., & Riyadi, S. (2021). Pengaruh komitmen organisasi dan beban kerja terhadap kepuasan kerja auditor. Jurnal Ekonomi dan Bisnis, 24(1), 55–65. https://doi.org/10.14710/jeb.24.1.55-65
Meyer, J. P., & Hamilton, L. K. (2022). Organizational Commitment: A Review of Current Knowledge and Recommendations for Future Research. Journal of Organizational Behavior, 43(3), 378–396. https://doi.org/10.1002/job.2557
Nugraha, D., & Permatasari, I. (2020). The effect of organizational support and commitment on internal auditor satisfaction. International Journal of Business and Society, 21(1), 201–212.
Pratiwi, D. M., & Susanto, A. (2023). Peran Komitmen Profesional dan Komitmen Organisasi Terhadap Kepuasan Kerja Auditor di Instansi Pemerintah. Jurnal Akuntabilitas, 17(1), 45–59. https://doi.org/10.15408/akt.v17i1.34700
Sulistyo, B., & Cahyaningrum, D. (2017). The effect of leadership and organizational commitment on job satisfaction of auditors. Jurnal Dinamika Akuntansi, 9(2), 123–132. https://doi.org/10.15294/jda.v9i2.13481
Widodo, J., & Kartika, T. (2018). Organizational commitment and job satisfaction among public auditors: Mediating role of work motivation. Jurnal Ekonomi dan Keuangan, 22(3), 285–298.
Yanti, R., & Ramadhani, A. (2024). Organizational commitment and its influence on job satisfaction and turnover intention among government auditors. Asian Journal of Accounting Research, 9(1), 21–35. https://doi.org/10.1108/AJAR-05-2023-0061
Kalbers, L. P., & Cenker, W. J. (2007). Organizational commitment and auditors in public accounting. Managerial Auditing Journal, 22(4), 354-375.
Luthan, E., Ali, S., & Hairaty, E. (2019). The professionalism, competence, organizational commitment & job satisfaction on the performance of auditor. The International Journal of Business Review (The Jobs Review), 2(2), 89-106.
Ismail, S. (2015). Effects of ethical climate on organizational commitment, professional commitment, and job satisfaction of auditor in Malaysia. Gadjah Mada International Journal of Business, 17(2), 139-155.
Masihabadi, A., Rajaei, A., Shams Koloukhi, A., & Parsian, D. H. (2015). Effects of stress on auditors' organizational commitment, job satisfaction, and job performance. International Journal of Organizational Leadership, 4, 303-314.
Sunyoto, Y., Lely, N., & Agus, A. (2019). The influence of experience, motivation and professional commitment on employee performance and job satisfaction at the audit firm in Indonesia. Revista Espacios, 40(27).
Omar, N., & Ahmad, Z. (2014). The Relationship among ethical climate, job satisfaction, organizational commitment, and external auditor's turnover intention. Journal of Modern Accounting and Auditing, 10(2), 164.
Tandiontong, M. (2015). Professional Commitment of Accountant and the Commitment of Public Accounting Firms on Auditor’s Job Satisfaction. Manajemen dan Bisnis, 14(1).
Yustina, A. I., & Putri, F. P. (2017). Do auditors feel stress? Examining auditor experience and organizational commitment. Journal of Economic & Management Perspectives, 11(1), 1486-1498.
Quarles, R. (1994). An examination of promotion opportunities and evaluation criteria as mechanisms for affecting internal auditor commitment, job satisfaction and turnover intentions. Journal of Managerial Issues, 176-194.
Pitaloka, E., & Sofia, I. P. (2014). The affect of work environment, job satisfaction, organization commitment on OCB of internal auditors. International Journal of Business, Economics and Law, 5(2), 10-18.
Srimindarti, C., Oktaviani, R. M., Hardiningsih, P., & Udin, U. (2020). Determinants of job satisfaction and performance of auditors: A case study of Indonesia. Calitatea, 21(178), 84-89.
Purba, R. B., Erlina, H. U., & Muda, I. (2020). Influence of supply chain audit quality on audit results through the auditor's ability in detecting corruption. Int. J Sup. Chain. Mgt Vol, 9(3), 1046.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Salman Farizi, Rahima Br Purba
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
International Conference On Islamic Community Studies, Education and Science, its website, and the articles published therein are licensed under a 
