MEDIASI BERKELANJUTAN PEMBERDAYAAN AUDITOR DAN HUMAN CAPITAL YANG DIPENGARUHI OLEH KOMITMEN TERHADAP KINERJA ORGANISASI
Keywords:
human capital, organizational performance, commitment, empowermentAbstract
This study was based on Real and Valle (2011) study result who conduct study toward
manufacturers in Spain and testing role of human capital mediation between human resources
practices and learning organization capacity. Result of their study showed that human capital has
its own role in mediating human resources practices to learning organization capacity. Puig et al.
(2012) suggest that author in subsequent study should test effect of human capital toward firm
performance in non-manufacture industry. Objective of this study was to analyze effect of
empowerment and human capital toward KAP auditor’s performance in East Java which mediated
by commitment variable. Method used in this study was survey method. SEM analysis was used to
obtain relationship and effect of inter-variable under study. This study used explanatory approach.
Based on sample’s secondary data regarding 540 auditors in 30 Public Accountant Offices in East
Java, result showed that there was significant effect of human capital variable toward organization
commitment and auditor’s empowerment toward organizational performance. Organizational
commitment and auditor’s empowerment variables were able to mediate the effect of human
capital toward organizational performance.
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Human Resource Management. Vol 3.
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Employee empowerment – a UK
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Gaining a Competitive Advantage,
Fifth Edition, McGraw Hill/Irwin
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Framework For Managing Change,
The TQM Magazine. Vol. 19 No.6 pp.
572-589.
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Strategik: Formulasi, Implementasi,
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Contribution of Human Capital on
Business Performance, International
Journal of Trade, Economics and
Finance, Vol. 4, No.6 pp 393-397.
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Business: A Skill Building Approach,
Third Edition, John Willey & Sons,Inc. New York.
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Kekuasaan Pemimpin,
Pemberdayaan, Motivasi, Terhadap
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(Studi Persepsi Dosen DPK PTS di
Jember, Malang, Kediri dan Madiun),
Disertasi, Program Pascasarjana,
Universitas Brawijaya Malang.
Seville, Erica, David Brunsdon, Andre
Dantas, Jason Le Masurier, Suzanne
Wilkinson, and John Vargo, 2006,
Building Organisational Resilience: A
Summary of Key Research Findings,
Resilient Organisations Programme
New Zealand, www.resorgs.org.nz
Siegel, Marc., Susan Gardner, 2000,
Contextual Factor of Psychological
Empowerment, Personnel Review,
Vol. 29, No. 6, 2000, pp 703-722.
Stewart, Allen Mitchell, 1998, Empowering
People : Pemberdayaan Sumber
Daya Manusia, Penerbit Kanisius,
Yogyakarta.
Tuanakota, Theodorus M., 2015, Audit
Kontemporer, Penerbit Salemba
Empat , Jakarta.
capital and the performance of public
sector organizations, Scandinavian
Journal of Management. Vol.20 pp.
375-392.
Clarke, Liz, 1999, The Essence of Change,
Manajemen Perubahan, Terjemahan
Martin Muslie & Magdalena S,
Penerbit Andi, Yogyakarta.
Cho, S, Robert H. Ws, Soo Cheong Jang dan
Mehmet E. 2006, Measuring The
Impact of Human Resource
Management Practices on Hospitality
Firms Performance, International
Journal of Hospitality Management,
No. 25 pp 262-277.
D’Annunzio-Green, Norma, John
Macandrew, 1999, Re-empowering
the empowered – the ultimate
challange ?, Personal Review. Vol. 28
No. 3, 1999, pp. 258 – 278.
Drucker, P.F, Joseph A Maciariello. 2004, The
Daily Drucker 366 Hari Wawasan dan
Motivasi untuk Menyelesaikan HalHal
yang Benar, diterjemahkan oleh
Natalia Ruth Sihandrini, Penerbit PT
Elex Media Komputindo, Jakarta.
Erstad, Margaret, 1997, Empowerment and
Organizational Change, International
Journal of Contemporary Kantor
Akuntan Publik Management, 9/7
(1997) pp. 325 – 333, MCB University Press.
Ferdinand, Agusty, 2006, Metode Penelitian
Manajeme, Pedoman Penelitian
Untuk Penulisan Skripsi, Tesis, dan
Disertasi Ilmu Manajeme, Edisi
Kedua, Badan Penerbit Universitas
Diponegoro, Semarang
Fernandes, Sergio, Hal G. Riney, 2006,
Managing Successful Organisational
Change in The Public Sector, Public
Admnistration Review; March/Apr
2006;66, 2 p 168.
Goal, CHR. Jimmy L, 2014, A to Z Human
Capital Manajemen Sumber Daya
Manusia. Penerbit PT. Grasindo
Anggota IKAPI, Jakarta.
Hair, Joseph E, Rolph E. Andersen, Ronald L
Tatham, William C. Black, 1998.
Multivariate Data Analysis, Fifth
Edition, Prentice Hall, USA
Ibok, 2014, The Impact of Human Capital
Development and Economic
Empowerment on The SocioEconomic
Development of Akwa
Ibom State, Nigeria, Global Journal of
Human Resource Management. Vol 3.
No. 5 pp 89-101.
Jarrar, Yasar F., Mohamed Zairi, 2002,
Employee empowerment – a UK
survey of trends and best practice,
Management Auditing Journal 17 / 5
(2002), pp. 266 – 271.
Kuokkanen, Liisa, Tarja Suominen, Sirku
Rankinen, Marja Leena, Kukkurainen,
Nina Savikko, Diane Doran, 2007,
Oragnisational Change and Workrelated
Empowerment, Journal of
Nursing Management, 15, 2007, pp
500 – 507.
Lashley, Conrad, 1999, Employee
empowerment in services : a
framework fo analysis, Personnel
Review Vol. 28 No. 3, 1999, pp 169 –
191
Meyer, JP., dan Allen, NJ. 1990, Commitment
in the Workplace ; Theory, Research,and Application, Sage Publications,
London.
Nixon, B., (1994), Developing an
Empowering Culture in
Organizations, Empowerment in
Organizations, Vol 2 No.1, pp. 14-24
Noe, Rymond A., John R. Hollenbeck, Barry
Gerhart, Patrick M. Wright, 2006,
Human Resources Management
Gaining a Competitive Advantage,
Fifth Edition, McGraw Hill/Irwin
Companies, New York.
Oakland, J.S dan S.J. Tanner. 2007, A New
Framework For Managing Change,
The TQM Magazine. Vol. 19 No.6 pp.
572-589.
Pearce and Robinson, 1997, Manajemen
Strategik: Formulasi, Implementasi,
dan Pengendalian, terjemahan, Ir.
Agus Maulana MSM, Binarupa
Aksara, Jakarta.
Puig, Vicente Roca, Inmaculada Beltran
Martin and Mercedes Segrra Cipres,
2012, Combined effect of human
capital, temporary employment and
organizational size on firm
performance, Personal Review, Vol.
41 No. 1, 2012, pp 4 – 22, Emerald
Group Publishing Limited, Castellon,
Spain
Raju, P.S., Lonial, Subash C., Gupta Yash P.,
Zeigler, Craig, 2000, The Relationship
between Market Orientation and
Performance in the Hospital Industry:
A Structural Equation Modeling
Approach. Health Care Management
Science. 3, 3. ABI/INFORM Global.
p.237
Samad, Sarminah. 2013, Assessing the
Contribution of Human Capital on
Business Performance, International
Journal of Trade, Economics and
Finance, Vol. 4, No.6 pp 393-397.
Sekaran, Uma, 2000, Research Methods for
Business: A Skill Building Approach,
Third Edition, John Willey & Sons,Inc. New York.
Setiawan, Margono, 2005, Pengaruh
Kekuasaan Pemimpin,
Pemberdayaan, Motivasi, Terhadap
Komitmen dan Kepuasan Kerja Dosen
(Studi Persepsi Dosen DPK PTS di
Jember, Malang, Kediri dan Madiun),
Disertasi, Program Pascasarjana,
Universitas Brawijaya Malang.
Seville, Erica, David Brunsdon, Andre
Dantas, Jason Le Masurier, Suzanne
Wilkinson, and John Vargo, 2006,
Building Organisational Resilience: A
Summary of Key Research Findings,
Resilient Organisations Programme
New Zealand, www.resorgs.org.nz
Siegel, Marc., Susan Gardner, 2000,
Contextual Factor of Psychological
Empowerment, Personnel Review,
Vol. 29, No. 6, 2000, pp 703-722.
Stewart, Allen Mitchell, 1998, Empowering
People : Pemberdayaan Sumber
Daya Manusia, Penerbit Kanisius,
Yogyakarta.
Tuanakota, Theodorus M., 2015, Audit
Kontemporer, Penerbit Salemba
Empat , Jakarta.
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2017-09-01
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