The Effect of Psychological Empowerment on Job Satisfaction Auditors with OCB as a Moderating Variable

Rika Suprapty Hidar; Suraeda Sultan; Mutiara Mashita Diapati

doi:doi:10.11648/j.ijefm.20231102.14

| Peer-Reviewed

The Effect of Psychological Empowerment on Job Satisfaction Auditors with OCB as a Moderating Variable

Rika Suprapty Hidar, Suraeda Sultan, Mutiara Mashita Diapati

Published in International Journal of Economics, Finance and Management Sciences (Volume 11, Issue 2)

Received: 6 March 2023 Accepted: 3 April 2023 Published: 18 April 2023

Views: Downloads:

Download PDF

Share This Article

Twitter
Linked In
Facebook

Abstract

The purpose of this study is to find out whether OCB strengthens or weakens the direct relationship between the Psychological Empowerment variable and the Auditor Job Satisfaction variable at the BPKP Representative of Central Sulawesi Province. This study takes auditors, thereby describing an alternative explanation of the influence relationship between each variable, which is a novelty in this study. The aims to determine the effect of psychological empowerment toward job satisfaction with Organizational Citizenship Behavior as a moderating variable at BPKP Representatives of Central Sulawesi. Based on the results of the fit test model, it can be concluded that the average path coefficient (APC) index is 0.370 with a p-value of 0.002 less than 0.05. The average R-squared index is 0.833 with a p-value of 0.001 less than 0.05. The AVIF value is 2,317 < 5.0. Based on the hypothesis test, it is obtained that the H1 test on the Psychological Empowerment variable (X) affects the job satisfaction variable (Y) with an average path coefficient index of 0.370 with a p-value of < 0.002 less than 0.10. The results of hypothesis testing H2 by looking at the indirect effect on the output of warpPLS 7.0, show that the p-value is 0.49. This value is greater than the significance level of 0.10. The test results on the H2 hypothesis mean that Organizational Citizenship Behavior (Z) cannot moderate the relationship between Psychological Empowerment (X) and Job Satisfaction (Y). The suggestion and research contributions are the impacts of OCB behavior are significantly large for the progress of organizations, companies, agencies, and institutions. This behavior is supported by a family atmosphere and climate that is still embraced by most Indonesians so that although there is no remuneration for services from organizations, companies, agencies, or institutions. It is expected that there will be an appreciation in the form of respect which can be used as a basis for promoting employees (especially government auditors) who have OCB behavior.

Published in	International Journal of Economics, Finance and Management Sciences (Volume 11, Issue 2)
DOI	10.11648/j.ijefm.20231102.14
Page(s)	69-75
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Psychological Empowerment, Organizational Citizenship Behavior, Auditor’s Job Satisfaction

References

[1]	Arens dan Loebbecke. 2010. Auditing Pendekatan Terpadu.”tr by” Amir Abadi Yusuf. Salemba Empat. Jakarta.
[2]	Dennis W. Organ, P. M. Podsakoff and S. B. MacKenzie. 2016. Organizational Citizenship Behavior. It Nature, Antecedents, and Consequences. Sage Publication, Ltd. United Kingdom.
[3]	Elizabeth George dan Zakkariya KA. (2018). Psychological Empowerment and Job Satisfaction in The Banking Sector. Palgrave Macmillan. Switzerland.
[4]	Ikhsan, Arfan dan Muhammad Ishak. 2010. Akuntansi Keperilakuan. Jakarta: Penerbit Salemba Empat. Edisi 2.
[5]	Lethbridge, et al. 2011, Structural & Psychological Empowerment & Reflective Thinking: Is There A Link?. The University of Western Ontario, Health Sciences Addition.
[6]	Mahfud, S., dan R. Dwi. 2013. Analisis Sem-Pls Dengan WarpPLS 3.0 Untuk Hubungan Nonlinier Dalam Penelitian Sosial Dan Bisnis. Yogyakarta: Bumi Aksara.
[7]	P. M. Podsakoff, S. B. Mackenzie and N. P. Podsakoff. 2018. The Oxford Handbook of Organizational Citizenship Behavior. Oxford University.
[8]	Rivai dan Sagala. 2009. Manajemen Sumber Daya Manusia untuk Perusahaan. Dari Teori ke Praktik. Edisi 2. Rajawali Press. Jakarta.
[9]	Robbins, Stephen P., Judge, A. Timothy. 2009. Organizational Behavior. 13^th edition. Practice Hall Inc. International Edition.
[10]	Wibowo, 2010. Manajemen Kinerja Edisi Ketiga. Jakarta: Rajagrafindo Persada.
[11]	Dewettinck, Koen., Ameijde, Maaike Van. 2011. Linking Leadership Empowerment Behavior To Employee Attitudes and Behavioural Intentions. Testing The Mediating Role Of Psychological Empowerment. Emerald Group Personnel Review. 40 (3): 284-305. (Journals).
[12]	Schermuly, C. C., Schermuly, R. A., & Meyer B., Effect of Vice-Principals’ Psychological Empowerment on Job Satisfaction and Burnout. International Journal of Educational Management. 2011 vol. 25 no. 3. Emerald Publishing Limited. (Journals).
[13]	Wang, Guangping & Lee, P. D. 2009. Psychological empowerment & Job satisfaction: An Analysis of Interactive Effect. vol. 34 no. 3. SAGE Publications. (Journals).
[14]	Vacharakiat, Marayart. 2008. Dissertation on The Relationships of Empowerment, Job Satisfaction, and Organizational Commitment among Filipino and American Registered Nurses Working in the U.S.A. George Mason University. (Journals).
[15]	Laporan Kinerja BPKP Tahun 2014 No. LAP 5A / PWI9/I/2016. (Outher’s).

Cite This Article

Plain Text BibTeX RIS

APA Style

Rika Suprapty Hidar, Suraeda Sultan, Mutiara Mashita Diapati. (2023). The Effect of Psychological Empowerment on Job Satisfaction Auditors with OCB as a Moderating Variable. International Journal of Economics, Finance and Management Sciences, 11(2), 69-75. https://doi.org/10.11648/j.ijefm.20231102.14

Copy | Download

ACS Style

Rika Suprapty Hidar; Suraeda Sultan; Mutiara Mashita Diapati. The Effect of Psychological Empowerment on Job Satisfaction Auditors with OCB as a Moderating Variable. Int. J. Econ. Finance Manag. Sci. 2023, 11(2), 69-75. doi: 10.11648/j.ijefm.20231102.14

Copy | Download

AMA Style

Rika Suprapty Hidar, Suraeda Sultan, Mutiara Mashita Diapati. The Effect of Psychological Empowerment on Job Satisfaction Auditors with OCB as a Moderating Variable. Int J Econ Finance Manag Sci. 2023;11(2):69-75. doi: 10.11648/j.ijefm.20231102.14

Copy | Download

@article{10.11648/j.ijefm.20231102.14,
  author = {Rika Suprapty Hidar and Suraeda Sultan and Mutiara Mashita Diapati},
  title = {The Effect of Psychological Empowerment on Job Satisfaction Auditors with OCB as a Moderating Variable},
  journal = {International Journal of Economics, Finance and Management Sciences},
  volume = {11},
  number = {2},
  pages = {69-75},
  doi = {10.11648/j.ijefm.20231102.14},
  url = {https://doi.org/10.11648/j.ijefm.20231102.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijefm.20231102.14},
  abstract = {The purpose of this study is to find out whether OCB strengthens or weakens the direct relationship between the Psychological Empowerment variable and the Auditor Job Satisfaction variable at the BPKP Representative of Central Sulawesi Province. This study takes auditors, thereby describing an alternative explanation of the influence relationship between each variable, which is a novelty in this study. The aims to determine the effect of psychological empowerment toward job satisfaction with Organizational Citizenship Behavior as a moderating variable at BPKP Representatives of Central Sulawesi. Based on the results of the fit test model, it can be concluded that the average path coefficient (APC) index is 0.370 with a p-value of 0.002 less than 0.05. The average R-squared index is 0.833 with a p-value of 0.001 less than 0.05. The AVIF value is 2,317 < 5.0. Based on the hypothesis test, it is obtained that the H1 test on the Psychological Empowerment variable (X) affects the job satisfaction variable (Y) with an average path coefficient index of 0.370 with a p-value of < 0.002 less than 0.10. The results of hypothesis testing H2 by looking at the indirect effect on the output of warpPLS 7.0, show that the p-value is 0.49. This value is greater than the significance level of 0.10. The test results on the H2 hypothesis mean that Organizational Citizenship Behavior (Z) cannot moderate the relationship between Psychological Empowerment (X) and Job Satisfaction (Y). The suggestion and research contributions are the impacts of OCB behavior are significantly large for the progress of organizations, companies, agencies, and institutions. This behavior is supported by a family atmosphere and climate that is still embraced by most Indonesians so that although there is no remuneration for services from organizations, companies, agencies, or institutions. It is expected that there will be an appreciation in the form of respect which can be used as a basis for promoting employees (especially government auditors) who have OCB behavior.},
 year = {2023}
}

Copy | Download

TY  - JOUR
T1  - The Effect of Psychological Empowerment on Job Satisfaction Auditors with OCB as a Moderating Variable
AU  - Rika Suprapty Hidar
AU  - Suraeda Sultan
AU  - Mutiara Mashita Diapati
Y1  - 2023/04/18
PY  - 2023
N1  - https://doi.org/10.11648/j.ijefm.20231102.14
DO  - 10.11648/j.ijefm.20231102.14
T2  - International Journal of Economics, Finance and Management Sciences
JF  - International Journal of Economics, Finance and Management Sciences
JO  - International Journal of Economics, Finance and Management Sciences
SP  - 69
EP  - 75
PB  - Science Publishing Group
SN  - 2326-9561
UR  - https://doi.org/10.11648/j.ijefm.20231102.14
AB  - The purpose of this study is to find out whether OCB strengthens or weakens the direct relationship between the Psychological Empowerment variable and the Auditor Job Satisfaction variable at the BPKP Representative of Central Sulawesi Province. This study takes auditors, thereby describing an alternative explanation of the influence relationship between each variable, which is a novelty in this study. The aims to determine the effect of psychological empowerment toward job satisfaction with Organizational Citizenship Behavior as a moderating variable at BPKP Representatives of Central Sulawesi. Based on the results of the fit test model, it can be concluded that the average path coefficient (APC) index is 0.370 with a p-value of 0.002 less than 0.05. The average R-squared index is 0.833 with a p-value of 0.001 less than 0.05. The AVIF value is 2,317 < 5.0. Based on the hypothesis test, it is obtained that the H1 test on the Psychological Empowerment variable (X) affects the job satisfaction variable (Y) with an average path coefficient index of 0.370 with a p-value of < 0.002 less than 0.10. The results of hypothesis testing H2 by looking at the indirect effect on the output of warpPLS 7.0, show that the p-value is 0.49. This value is greater than the significance level of 0.10. The test results on the H2 hypothesis mean that Organizational Citizenship Behavior (Z) cannot moderate the relationship between Psychological Empowerment (X) and Job Satisfaction (Y). The suggestion and research contributions are the impacts of OCB behavior are significantly large for the progress of organizations, companies, agencies, and institutions. This behavior is supported by a family atmosphere and climate that is still embraced by most Indonesians so that although there is no remuneration for services from organizations, companies, agencies, or institutions. It is expected that there will be an appreciation in the form of respect which can be used as a basis for promoting employees (especially government auditors) who have OCB behavior.
VL  - 11
IS  - 2
ER  -

Copy | Download

Author Information

Rika Suprapty Hidar

Management Department, Institute of Economic Science Panca Bhakti Palu, Palu, Indonesia
Suraeda Sultan

Accounting Department, Institute of Economic Science Panca Bhakti Palu, Palu, Indonesia
Mutiara Mashita Diapati

Accounting Department, Institute of Economic Science Panca Bhakti Palu, Palu, Indonesia

Download PDF

Sections

Plain Text BibTeX RIS

APA Style

Rika Suprapty Hidar, Suraeda Sultan, Mutiara Mashita Diapati. (2023). The Effect of Psychological Empowerment on Job Satisfaction Auditors with OCB as a Moderating Variable. International Journal of Economics, Finance and Management Sciences, 11(2), 69-75. https://doi.org/10.11648/j.ijefm.20231102.14

Copy | Download

ACS Style

Rika Suprapty Hidar; Suraeda Sultan; Mutiara Mashita Diapati. The Effect of Psychological Empowerment on Job Satisfaction Auditors with OCB as a Moderating Variable. Int. J. Econ. Finance Manag. Sci. 2023, 11(2), 69-75. doi: 10.11648/j.ijefm.20231102.14

Copy | Download

AMA Style

Rika Suprapty Hidar, Suraeda Sultan, Mutiara Mashita Diapati. The Effect of Psychological Empowerment on Job Satisfaction Auditors with OCB as a Moderating Variable. Int J Econ Finance Manag Sci. 2023;11(2):69-75. doi: 10.11648/j.ijefm.20231102.14

Copy | Download

@article{10.11648/j.ijefm.20231102.14,
  author = {Rika Suprapty Hidar and Suraeda Sultan and Mutiara Mashita Diapati},
  title = {The Effect of Psychological Empowerment on Job Satisfaction Auditors with OCB as a Moderating Variable},
  journal = {International Journal of Economics, Finance and Management Sciences},
  volume = {11},
  number = {2},
  pages = {69-75},
  doi = {10.11648/j.ijefm.20231102.14},
  url = {https://doi.org/10.11648/j.ijefm.20231102.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijefm.20231102.14},
  abstract = {The purpose of this study is to find out whether OCB strengthens or weakens the direct relationship between the Psychological Empowerment variable and the Auditor Job Satisfaction variable at the BPKP Representative of Central Sulawesi Province. This study takes auditors, thereby describing an alternative explanation of the influence relationship between each variable, which is a novelty in this study. The aims to determine the effect of psychological empowerment toward job satisfaction with Organizational Citizenship Behavior as a moderating variable at BPKP Representatives of Central Sulawesi. Based on the results of the fit test model, it can be concluded that the average path coefficient (APC) index is 0.370 with a p-value of 0.002 less than 0.05. The average R-squared index is 0.833 with a p-value of 0.001 less than 0.05. The AVIF value is 2,317 < 5.0. Based on the hypothesis test, it is obtained that the H1 test on the Psychological Empowerment variable (X) affects the job satisfaction variable (Y) with an average path coefficient index of 0.370 with a p-value of < 0.002 less than 0.10. The results of hypothesis testing H2 by looking at the indirect effect on the output of warpPLS 7.0, show that the p-value is 0.49. This value is greater than the significance level of 0.10. The test results on the H2 hypothesis mean that Organizational Citizenship Behavior (Z) cannot moderate the relationship between Psychological Empowerment (X) and Job Satisfaction (Y). The suggestion and research contributions are the impacts of OCB behavior are significantly large for the progress of organizations, companies, agencies, and institutions. This behavior is supported by a family atmosphere and climate that is still embraced by most Indonesians so that although there is no remuneration for services from organizations, companies, agencies, or institutions. It is expected that there will be an appreciation in the form of respect which can be used as a basis for promoting employees (especially government auditors) who have OCB behavior.},
 year = {2023}
}

Copy | Download

TY  - JOUR
T1  - The Effect of Psychological Empowerment on Job Satisfaction Auditors with OCB as a Moderating Variable
AU  - Rika Suprapty Hidar
AU  - Suraeda Sultan
AU  - Mutiara Mashita Diapati
Y1  - 2023/04/18
PY  - 2023
N1  - https://doi.org/10.11648/j.ijefm.20231102.14
DO  - 10.11648/j.ijefm.20231102.14
T2  - International Journal of Economics, Finance and Management Sciences
JF  - International Journal of Economics, Finance and Management Sciences
JO  - International Journal of Economics, Finance and Management Sciences
SP  - 69
EP  - 75
PB  - Science Publishing Group
SN  - 2326-9561
UR  - https://doi.org/10.11648/j.ijefm.20231102.14
AB  - The purpose of this study is to find out whether OCB strengthens or weakens the direct relationship between the Psychological Empowerment variable and the Auditor Job Satisfaction variable at the BPKP Representative of Central Sulawesi Province. This study takes auditors, thereby describing an alternative explanation of the influence relationship between each variable, which is a novelty in this study. The aims to determine the effect of psychological empowerment toward job satisfaction with Organizational Citizenship Behavior as a moderating variable at BPKP Representatives of Central Sulawesi. Based on the results of the fit test model, it can be concluded that the average path coefficient (APC) index is 0.370 with a p-value of 0.002 less than 0.05. The average R-squared index is 0.833 with a p-value of 0.001 less than 0.05. The AVIF value is 2,317 < 5.0. Based on the hypothesis test, it is obtained that the H1 test on the Psychological Empowerment variable (X) affects the job satisfaction variable (Y) with an average path coefficient index of 0.370 with a p-value of < 0.002 less than 0.10. The results of hypothesis testing H2 by looking at the indirect effect on the output of warpPLS 7.0, show that the p-value is 0.49. This value is greater than the significance level of 0.10. The test results on the H2 hypothesis mean that Organizational Citizenship Behavior (Z) cannot moderate the relationship between Psychological Empowerment (X) and Job Satisfaction (Y). The suggestion and research contributions are the impacts of OCB behavior are significantly large for the progress of organizations, companies, agencies, and institutions. This behavior is supported by a family atmosphere and climate that is still embraced by most Indonesians so that although there is no remuneration for services from organizations, companies, agencies, or institutions. It is expected that there will be an appreciation in the form of respect which can be used as a basis for promoting employees (especially government auditors) who have OCB behavior.
VL  - 11
IS  - 2
ER  -

Copy | Download