ANTESEDEN KEPUASAN KERJA, AMBIGUITAS PERAN DAN OTONOMI KERJA PADA AUDITOR EKSTERNAL PEMERINTAH

Abstract

This study examines the antecedents of job satisfaction, role ambiguity, and job autonomy experienced by government external auditor. Job autonomy, role ambiguity, promotion opportunities, and growth needs are hypothesized as the antecedents of job satisfaction, while formalization and job autonomy influences role ambiguity, and finally, tone at the top has a relationship with job autonomy. The respondents are the auditors of BPK RI in Jakarta. Sampling technic was using a random sampling method. Data are collected using survey questionnaires submitted directly to the respondents. From 400 questionnaires, only 144 questionnaires are used for analyzing. The data analysis employs using path analysis with partial least square (PLS) methods. The results show that role ambiguity and growth needs influence job satisfaction. However, job autonomy and promotion opportunities do not have significant effect on job satisfaction. The results also indicate that formalization and job autonomy can minimize role ambiguity, and tone at the top relates to external auditor’s job autonomy.