How does an Auditor's Commitment Profile affect His Performance?

Apriwandi, Debbie Christine and Rachmad Hidayat
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Apriwandi: Widyatama University, Bandung, Indonesia
Debbie Christine: Widyatama University, Bandung, Indonesia
Rachmad Hidayat: Widyatama University, Bandung, Indonesia

Oblik i finansi, 2025, issue 3, 158-171

Abstract: A commitment profile refers to an employee's commitment pattern to their organization or career, categorized by the type and intensity of their commitment across different forms, most commonly involving affective, normative, and continuance commitment. This study examines the influence of an auditor's commitment profile on his performance, focusing on all dimensions of organizational commitment – affective, normative, and continuance – along with the antecedents, correlates, and consequences for auditors. Additionally, the study investigates client and professional commitment and work environment ambiguity. The research sample includes accountants and auditors from Bandung City, West Java, with the criteria of internal and external audits, as well as lecturers who have audit experience. This study uses primary data collected through questionnaires. Researchers conducted a simple linear regression analysis to test the relationship between commitment profiles and audit performance. The study results showed that auditor performance is significantly affected by organizational, professional, and client commitment. However, role ambiguity and role conflict adversely affect auditor performance. Auditors with stronger commitment demonstrate greater diligence, attention to detail, and integrity in their audit tasks. The findings suggest that audit organizations should prioritize developing commitment-enhancing programs, such as tailored training and leadership strategies. Strengthening auditor commitment can reduce the risk of errors and improve audit quality, thus enhancing the credibility of financial reporting. This study contributes to the literature on organizational change in auditing by highlighting the critical role of individual commitment in shaping audit outcomes. It provides practical insights for audit firms seeking to improve performance through human capital development.

Keywords: audit performance; commitment profile; auditor behaviour; affective commitment; organizational change (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2025:i:3:p:158-171

DOI: 10.33146/2518-1181-2025-3(109)-158-171

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