The Effect of Organizational Culture, Leadership Style, and Functional Position on Organizational Commitment and Their Impact on the Performance of Internal Auditors in Aceh, Indonesia

M. Shabri Abd. Majid - Faculty of Economics and Business, Syiah Kuala University, Indonesia. (ID), Hasan Basri - Faculty of Economics and Business, Syiah Kuala University, Indonesia. (ID), Eka Nopita - Faculty of Economics and Business, Syiah Kuala University, Indonesia. (ID), Heru Fahlevi - Faculty of Economics and Business, Syiah Kuala University, Indonesia. (ID),

Abstract


This study aims at empirically examining the influence of the organizational culture, leadership style, and functional position of an auditor on organizational commitment and their impact on the performance of government internal auditors in Aceh, Indonesia. All 183 of the governmental internal auditors at the district level within the Province of Aceh, Indonesia, were investigated. Data, which are gathered by distributing questionnaires to the entire population, are then analysed by the Structural Equation Modelling (SEM) technique.
The study found that organizational culture, leadership style, and functional auditor have affected the performance of the governmental internal auditor either directly or indirectly through organizational commitment.

Keywords: Organizational Culture, Leadership Style, Functional Auditor, Organizational Commitment, Internal Auditor Performance.


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