The Influence of Time Budget Pressure, Audit Complexity and Audit Fee on Audit Quality (Case Study at Public Accounting Firms in Bali Province)

  • Dewi Adnyani Udayana University , Bali, Indonesia
  • Made Yeni Latrini Udayana University , Bali, Indonesia
  • Ni Luh Sari Widhiyani Udayana University , Bali, Indonesia
Keywords: work motivation, organizational commitment, work environment, performance

Abstract

Declining employee performance can be overcome in various ways that can be taken by providing motivation to increase commitment and pay more  attention to the work environment. The purpose of this study was to empirically examine the effect of work motivation, organizational commitment, and work environment on employee performance. The study was conducted at Furama Villas and Spa Ubud - Bali. The sample in this study were 42 house keeping department employees using the census method. The data analysis technique used is multiple regression. The results of the study namely work motivation has a positive and significant effect on performance. Organizational commitment has a positive and significant effect on performance. The work environment has a positive and significant effect on employee performance.

Downloads

Download data is not yet available.

References

Al-Omari, K., & Okasheh, H. (2017). The influence of work environment on job performance: A case study of engineering company in Jordan. International Journal of Applied Engineering Research, 12(24), 15544–15550.

Ali, A., Bin, L. Z., Piang, H. J., & Ali, Z. (2016). The Impact of Motivation on the Employee Performance and Job Satisfaction in IT Park (Software House) Sector of Peshawar, Pakistan. International Journal of Academic Research in Business and Social Sciences, 6(9), 297–310. https://doi.org/10.6007/ijarbss/v6-i9/2311

Ardana, I., Mujiati, N., & Utama, I. (2012). Manajemen sumber daya manusia. Yogyakarta: Graha Ilmu.

Arif, F., Telaumbanua, N., & Sinulingga, S. (2019). Effect of Organizational Commitment , Motivation and Job Satisfaction on Employee Performance at Prof . DR . Muhammad Ildrem Mental Hospital. IOSR Journal of Business and Management (IOSR-JBM), 21(5), 49–53. https://doi.org/10.9790/487X-2105014953

Badan Pusat Statistik Provinsi Bali. (2019). Jumlah Hotel di Bali Menurut Kabupaten/Kota dan Kelas, 2000-2018.

Destari, Y., Lumbanraja, P., & Absah, Y. (2015). The Influence of Work Satisfaction on Employees Performance with Organizational Commitment as Intervening Variable at the Mining and Energy Agency of North Sumatera. International Journal of Research & Review, 5(1), 256–268. https://doi.org/10.1107/s0108768109011057

Ekundayo, O. A., & Babalola, J. A. (2018). The Impact of Motivation on Employee Performance in Selected Insurance Companies in Nigeria. International Journal of African Development, 5(1), 31–42.

Eliyana, A., & Ma’arif, S. (2019). Job satisfaction and organizational commitment effect in the transformational leadership towards employee performance. European Research on Management and Business Economics, 25(3), 144–150.

Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi Delapan). Semarang: Badan Penerbit Universitas Diponegoro.

Halimsetiono, E. (2015). Peningkatan Komitmen Organisasi untuk Menurunkan Angka Turnover Karyawan. Kesmas: National Public Health Journal, 8(8), 339. https://doi.org/10.21109/kesmas.v8i8.402

Hanaysha, J. R., & Hussain, S. (2018). An Examination of the Factors Affecting Employee Motivation in the Higher Education Sector. Asia-Pacific Journal of Management Research and Innovation, 2(8), 1–20. https://doi.org/https://doi.org/10.1177/2319510X18810626

Lankeshwara, P. (2016). A study on the impact of workplace environment on employee’s performance: with reference to the Brandix Intimate Apparel - Awissawella. International Journal of Multidisciplinary Studies, 3(1), 47. https://doi.org/10.4038/ijms.v3i1.82

Larastrini, P. M., & Adnyani, I. G. A. D. (2019). Pengaruh Kepuasan Kerja Lingkungan Kerja Dan Work – Life Balance Terhadap Loyalitas Karyawan. E-Jurnal Manajemen, 8(6), 3674–3699. https://doi.org/https://doi.org/10.24843/EJMUNUD.2019.v08.i06.p14

Nupur, C., & Barti, S. (2017). Impact of Employee Motivation on Performance (Productivity) in Private Organization. International Journal of Business Trends and Technology, 2(4), 1–7.

Nurandini, A., & Lataruva, E. (2014). Analisis Pengaruh Komitmen Organisasi Terhadap Kinerja Karyawan. Studi Manajemen Dan Organisasi, 11(1), 78–91. https://doi.org/10.14710/jsmo.v11i1.13164

Prawira, I. G. A. G. Y., & Suwandana, I. G. M. (2019). Peran Kepuasan Kerja Memediasi Pengaruh Stres Kerja Terhadap Kinerja Karyawan Housekeeping Department Fave Hotel. E-Jurnal Manajemen, 8(8), 5060–5089. https://doi.org/https://doi.org/10.24843/EJMUNUD.2019.v08.i08.p13

Putri, E. muhmud, Ekowati, V. M., Supriyanto, A. S., & Mukaffi, Z. (2019). the Effect of Work Environment on Employee Performance Through Work Discipline. Management, 7(4), 2319–7064. https://doi.org/10.5281/zenodo.2653144

Qatmeemalmarhoon, Ahmed. Mohdnoor, Khairrunneezan. Abdalla, Marai. Musbah, A. (2017). Effect of Motivation on Employees Performance and Employees’ Commitment. International Journal of Management and Applied Science, 3(9), 39–43.

Renyut, B. C., Modding, H. B., Bima, J., & Sukmawati, S. (2017). The effect of organizational commitment, competence on Job satisfaction and employees performance in Maluku Governor’s Office. Journal of Business and Management, 19(11), 18–29. https://doi.org/10.9790/487X-1911031829

Risambessy, A., Swasto, B., Thoyib, A., & Siti, E. A. (2017). The Influence if Transformational Leadership Style, Motivation, Burnout Toward Job Satisfaction and Employee Performance. Journal of Basic and Applied, 2(9), 1–20.

Robbins, S. P., & Coulter, M. (2012). Management. New Jersey: Pearson Education, Inc.

Samson, G. N., Waiganjo, M., & Koima, J. (2016). Effect of Workplace Environment on the Performance of Commercial Banks Employees in Nakuru Town. International Journal of Managerial Studies and Research (IJMSR), 3(12), 76–89. Retrieved from www.arcjournals.org

Sedarmayanti. (2014). Sumber Daya Manusia dan Produktivitas Kerja. Jakarta: Mandar Maju.

Sugiyono. (2017). Metode Penelitian Bisnis. Bandung: CV Alfabeta.

Yusuf, M. (2016). Pengaruh Gaya Kepemimpinan Dan Budaya Organisasi Terhadap Kepuasan Kerja Dan Kinerja Guru Militer Resimen Induk Komando Daerah Militer Vii/Wirabuana Di Sulawesi. Jurnal Bisnis Dan Kewirausahaan, 5(2), 219–236.

Zameer, H., Ali, S., Nisar, W., & Mir, M. (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 Managemenet Sciences, 4(1), 293–298.
Published
2020-09-30
How to Cite
Adnyani, D., Latrini, M. and Widhiyani, N. L. (2020) “The Influence of Time Budget Pressure, Audit Complexity and Audit Fee on Audit Quality (Case Study at Public Accounting Firms in Bali Province)”, Timor Leste Journal of Business and Management, 2(2), pp. 27-32. doi: 10.51703/bm.v2i2.11.