Faktor-faktor yang mempengaruhi komitmen auditor internal terhadap organisasi dan profesi

Along with the increasingly competitive landscape for recruiting and retaining talented employees, known as the talent war, organizational commitment become a frequently discussed topic in the field of organizational behavior. In addition to organizational commitment, one of the other focus of the discussion on commitments in the workplace is professional commitment. One of the professions that thrive in modern organization model is internal auditor. The employing organizations and the profession society have interest to keep the internal auditors stay dedicated in their organizations and the profession. Leader of the organization, leader of the internal audit function and professional organization need to understand the factors that support the internal auditors’ commitment to their organization and their profession. This research is intended to analyze factors that influence internal auditors’ organizational and professional commitment and the relationship between both as well as to formulate the actions that need to be taken to enhance internal auditors’ commitment to their organization and profession. Primary data obtained through questionnaires distributed to the internal auditor who were undergoing internal audit training at the Internal Audit Development Center-Internal Audit Education Foundation (PPIA-YPIA) Jakarta. The data analysis performed by using the Structural Equation Modelling (SEM) technique with the Partial Least Square (PLS) approach. The results of this research show that, through internal auditor’s job satisfaction factor, organization’s support for internal audit activity factors brings positive and significant impacts to internal auditor’s organizational commitment and professional commitment. The results of the research also show that internal auditor’s professional commitment brings positive and significant impacts to internal auditor’s organizational commitment. Based on the Stone-Geisser’s Q2 value, the developed structural model is proven to have prediction relevance. Based on average communality and average R2 values, the entire model fulfills the goodness-of-fit criteria. The implication of this research result is the organization should provide support for the internal audit activity as shown by realizing good corporate governance, effective risk management and internal control and use of the audit conclusion. The realization of above matters, besides helping the organization achieve its goals, is also expected to increase the internal auditors’ commitment to their profession and organization. Employing organizations and internal auditors’ professional organizations can also synergize in improving the internal auditors’ professional commitment as this will bring benefits to both parties