THE INFLUENCE OF SPIRITUALITY IN THE WORKPLACE, TRUST, AND TRANSFORMATIONAL LEADERSHIP ON AUDITOR PERFORMANCE

Audita Setiawan; Nandan Limakrisna; Lucy Warsindah

doi:10.61397/mfc.v3i3.521

Authors

Audita Setiawan Universitas Trisakti
Nandan Limakrisna Universitas Persada Indonesia Y.A.I
Lucy Warsindah Universitas Trisakti

DOI:

https://doi.org/10.61397/mfc.v3i3.521

Keywords:

Workplace Spirituality, Trust, Transformational Leadership, Organizational Commitment, Employee Performance

Abstract

This study examines the effects of workplace spirituality, trust, and transformational leadership on employee performance, with organizational commitment serving as a mediating variable. The research was conducted among auditors working in Public Accounting Firms in West Java, Indonesia. Using a quantitative approach, data were collected from 202 auditors through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that workplace spirituality, trust, and transformational leadership have significant positive effects on organizational commitment. Trust and transformational leadership directly influence employee performance, while workplace spirituality does not show a direct effect on performance. However, organizational commitment partially mediates the relationship between all three antecedent variables and employee performance. These findings highlight the importance of strengthening psychological and behavioral factors within audit organizations to enhance commitment and performance. The study contributes to the literature by integrating spiritual, relational, and leadership factors into a single structural model within the auditor profession context.

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