Authors : Ananda Anggara S, Eko Pryantara, Alfan Samsuar, Erry Rimawan.

Volume/Issue : Volume 4 - 2019, Issue 2 - February

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://goo.gl/7YMyfK

Thomson Reuters ResearcherID : https://goo.gl/KTXLC3

Abstract : This study aims to examine whether organizational culture, leadership style, and monetary rewards are antecedents of organizational commitment and whether tim budget pressure, task complexity, audit review discussions and organization commitment are antecedents of motivation. The study also tested whether motivation, organizational commitment, and its antecedents had an impact o auditor performance. This study was conducted on 87 respondents who work a Inspectorate General of Ministry of Finance This study was conducted to explain the causal relationship between two or more variables through hypothesis testing conducted by conducting a survey. The data used in this study is the primary data derived from the responses of internal auditor within the Inspectorate General of Ministry of Finance, as well as secondary data derived from journals and books referenced The results of the research show that organizational culture, leadership style an monetary rewards are antecedents of organizational commitment when audit review and organizational commitment are antecedents of motivation. The study also found that organizational commitment, motivation, leadership style, time budget pressure and audit review discussions have a positive effect on performance while task complexity has a negative effect.

Keywords : Organizational Commitment, Motivation, Performance.