Beyond Leadership: What Drives Auditor Performance in Surabaya
DOI:
https://doi.org/10.61656/sbamer.v6i1.464Keywords:
Leadership style, work motivation, work discipline, auditor performance, public accounting firmsAbstract
Purpose: Public accounting firms depend on individual auditors to protect audit quality, yet Indonesian public accounting firms continue to report uneven auditor performance despite growing regulatory attention to competence and ethics. This study examines how leadership style, work motivation, and work discipline jointly shape the performance of auditors employed at public accounting firms in Surabaya City, a secondary hub for the profession outside Jakarta.
Method: A quantitative, explanatory survey design was used. Questionnaires containing five-point Likert-scale items were distributed to auditors working at public accounting firms registered in Surabaya, yielding 84 usable responses. Data were analyzed with partial least squares structural equation modeling, covering measurement model evaluation, discriminant validity assessment, and structural path testing supported by bootstrapping with 3,000 resamples.
Findings: Work motivation and work discipline each exerted a strong, statistically significant, positive influence on auditor performance and together explained an unusually large share of its variance. Leadership style, in contrast, showed a small and only marginally significant negative association with performance once motivation and discipline were controlled for. Motivation and discipline were also found to overlap substantially in how respondents perceived them, a pattern that qualifies how the strong path estimates should be read.
Implication: For public accounting firm leaders, the results suggest that day-to-day motivational practices and disciplined work routines may matter more for auditor output than leadership style framed in the abstract, and that firms should invest in structured motivation and discipline programs rather than assuming a single leadership approach will lift performance on its own.
Originality: Unlike prior studies that examine leadership, motivation, or discipline separately, this study models all three simultaneously against auditor performance using partial least squares structural equation modeling in an under-studied regional audit market, and it reports the discriminant validity limits of the motivation and discipline constructs transparently rather than presenting an artificially clean result.
Downloads
References
Alfan, M. S., & Lailla, N. (2025). The influence of organizational culture and work discipline on productivity through motivation. Jurnal Ilmiah Manajemen Kesatuan, 13(5), 3753-3762. https://doi.org/10.37641/jimkes.v13i5.3841.
Anggraeni, R. (2023, February 24). Jumlah akuntan publik di Indonesia masih sangat sedikit, ini datanya. Bisnis.com. https://kabar24.bisnis.com/read/20230224/243/1631499/jumlah-akuntan-publik-di-indonesia-masih-sangat-sedikit-ini-datanya.
Arsandi, N. J., & Latrini, M. Y. (2025). The effect of locus of control and work-life balance on auditor performance with work motivation as a moderator. International Journal of Society Reviews, 2(10), 1951-1964. https://injoqast.net/index.php/INJOSER/article/download/381/336.
Aswar, K., Julianto, W., Persulessy, G., & Manuputty, G. G. (2025). Analysis of factors influencing audit quality: Empirical evidence from Indonesia. Accounting and Financial Control, 7(1), 1-10. https://doi.org/10.21511/afc.07(1).2026.01.
Hair, J., & Alamer, A. (2022). Partial least squares structural equation modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(1), 100027. https://doi.org/10.1016/j.rmal.2022.100027.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A primer on partial least squares structural equation modeling (PLS-SEM) (3rd ed.). Sage. https://us.sagepub.com/en-us/nam/a-primer-on-partial-least-squares-structural-equation-modeling-pls-sem/book270548.
Hakami, T. A. (2024). The determinants of job satisfaction and auditors' performance in the Saudi context. Journal of Money and Business, 4(1), 18-37. https://doi.org/10.1108/JMB-07-2022-0038.
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115-135. https://doi.org/10.1007/s11747-014-0403-8.
Hernando, R., Prasetyo, E., & Yuli Sari, R. (2024). Determinants of auditor performance. International Journal of Law Policy and Governance, 3(2), 140-157. https://doi.org/10.54099/ijlpg.v3i2.892.
Hukom, W. F., Atarwaman, R. J. D., & Usmany, A. E. M. (2024). Pengaruh locus of control, gaya kepemimpinan, komitmen organisasi dan etika profesi terhadap kinerja auditor: Studi kasus BPKP Maluku. Accounting Research Unit (ARU Journal), 5(1), 28-37. https://doi.org/10.30598/arujournalvol5iss1pp28-37.
Isnaini, D. M., Naibaho, R. Y. S., Pane, A., & Fahmi, M. (2026). The effect of professionalism, independence, and professional ethics on auditor performance at public accounting firms (PAFs) in Medan, North Sumatra. Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID), 5(5), 1050-1059. https://ejournal.seaninstitute.or.id/index.php/esaprom/article/view/8523.
Jatnika, D., & Yulianti, T. (2024). The influence of work stress and workload on auditor performance with work motivation as an intervening in the Inspectorate General of the Ministry of Agriculture of the Republic of Indonesia. Dinasti International Journal of Management Science, 5(6), 1399-1411. https://doi.org/10.38035/dijms.v5i6.3043.
Jiatong, W., Wang, Z., Alam, M., Murad, M., Gul, F., & Gill, S. A. (2022). The impact of transformational leadership on affective organizational commitment and job performance: The mediating role of employee engagement. Frontiers in Psychology, 13, 831060. https://doi.org/10.3389/fpsyg.2022.831060.
Karim, A., Syamsuddin, I., Jumarding, A., & Amrullah, A. (2022). The effect of gender independence and leadership style on audit quality in Makassar public accounting offices. International Journal of Social Science Research and Review, 5(7), 114-126. https://doi.org/10.47814/ijssrr.v5i7.341.
Khasanah, M., Ishak, O., Putri, W. A., Novitri, B. S., & Yusuf, N. (2023). The influence of leadership style, workload, compensation, and organizational culture on performance of auditors in National private company. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 9(5), 2164-2168. https://doi.org/10.35870/jemsi.v9i5.1614.
Kurnia, F. M. (2025). Influence of work discipline on employee performance as mediation on work motivation at PT. Satria Utama Garut Regency. Journal of Management Science (JMAS), 8(1), 305-313. https://doi.org/10.47191/jmas/v8i1.570.
Nurhadi, H., Nur, B., Abbas, Y. E., & Andru, B. (2022). The effect of experience and professionalism on auditor performance in accounting firms in Jakarta and Surabaya during the Covid-19 pandemic. Journal of Accounting, Business and Finance Research, 15(2), 66-72. https://ideas.repec.org/a/spi/joabfr/v15y2022i2p66-72id559.html.
Nurhayati, S. F., Rohmah, M. S. S., & Safitri, K. N. (2026). The influence of leadership style and independence on auditor performance with professionalism as a moderation variable. Journal of Accounting and Auditing, 2(2), 73-84. https://doi.org/10.65440/jaa.v2i2.110.
Nuryandi, T., & Indiyati, D. (2026). Work discipline and employee performance: The mediating role of employee well-being. International Journal of Indonesian Business Review, 5(2), 185-197. https://doi.org/10.54099/ijibr.v5i2.1907.
Sangkala, M., Hasan, M., & Rum, M. (2024). The effect of role conflict, role ambiguity, and ethical sensitivity on auditor performance with intellectual intelligence as a moderating variable. Atestasi: Jurnal Ilmiah Akuntansi, 7(1), 148-173. https://doi.org/10.57178/atestasi.v7i1.758.
Sari, R. N., & Januarti, I. (2024). Determinan kualitas audit berdasarkan perspektif keperilakuan. Owner: Riset dan Jurnal Akuntansi, 8(4), 4202-4211. https://doi.org/10.33395/owner.v8i4.2311.
Sarstedt, M., Hair, J., Pick, M., Liengaard, B., Radomir, L., & Ringle, C. (2022). Progress in partial least squares structural equation modeling use in marketing research in the last decade. Psychology & Marketing, 39(5), 1035-1064. https://doi.org/10.1002/mar.21640.
Setiyawan, H., & Kisman, D. Z. (2026). The influence of leadership style and workload on employee performance through work motivation as a mediating variable at the Human Resources Development Agency of the Ministry of Villages and Development of Disadvantaged Regions. Dinasti International Journal of Management Science, 7(6), 1554-1563. https://doi.org/10.38035/dijms.v7i6.7207.
Sugiyardi, A., Suprapto, H., Mujibno, M., & Hidayati, N. (2022). The role of work discipline and work experience on employee performance at PT. Bandar Trisula, Pamekasan Regency, Indonesia. International Journal of Multicultural and Multireligious Understanding, 9(6), 265-275. https://doi.org/10.18415/ijmmu.v9i6.3874.
Susandi, N. D. A., & Listiani, I. (2025). The role of organizational culture and work discipline in improving employee performance of regional public companies in West Java. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 8(2), 6795-6806. https://doi.org/10.31538/iijse.v8i2.6911.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Regita Permata Sari, Sri Hastuti
This work is licensed under a Creative Commons Attribution 4.0 International License.
