PENGARUH KUALITAS SDM, KOMITMEN, DAN PROFESIONALISME TERHADAP KINERJA PEGAWAI BPK
Abstract
Employee performance is an essential element of accountability in public financial auditing. This study examines the relationships of human resource quality, employee commitment, and professionalism with employee performance at Directorate General of State Financial Audit V, Audit Board of the Republic of Indonesia. A quantitative survey was conducted using questionnaires distributed to a sample of 67 employees from a population of 204, selected through proportionate stratified random sampling. Data analysis employed correlation, coefficients of determination, simple linear regression, multiple linear regression, t tests, and an F test. The bivariate results show positive relationships between human resource quality and employee performance (r = 0.663; t = 7.135), employee commitment and performance (r = 0.669; t = 7.254), and professionalism and performance (r = 0.664; t = 7.153). The multiple-regression model yielded R = 0.717, R² = 0.514, and F = 22.190, indicating a statistically significant joint association (p < 0.001). The estimated multiple-regression coefficients were 0.074, 0.393, and 0.256, respectively. These findings emphasize the complementary roles of employee capabilities, organizational commitment, and professional standards in supporting performance. Human resource development should integrate technical competence, organizational engagement, and consistent professional conduct in public audit institutions
Keywords
Full Text:
PDFReferences
Adwimurti, Y., Murwaningsari, E., Mayangsari, S., & Hudin, N. S. (2025). Do digital transformation and green supply chain management influence sustainable performance? Economic Annals-XXI, 217(9–10), 39–44. https://doi.org/10.21003/ea.v217-05
Adwimurti, Y., Murwaningsari, E., & Shokory, S. binti M. (2026). Digital innovation, green human resource management, and organizational learning on resilience: Strategic flexibility as moderator. Veredas do Direito, 23(10), e237278. https://doi.org/10.18623/rvd.v23.7278
Aisyah, M. F., Utami, W., Sunardi, & Sudarsih (2017). Kualitas sumber daya manusia, profesionalisme kerja, dan komitmen sebagai faktor pendukung peningkatan kinerja karyawan PDAM Kabupaten Jember. e-Journal Ekonomi Bisnis dan Akuntansi, 4(1), 131–135. https://garuda.kemdiktisaintek.go.id/documents/detail/5268120
Aminah, Khotimah, K., Irawan, A., & Mustajab, D. (2024). Pengaruh kompetensi, pengembangan karir dan kepuasan kerja terhadap kinerja pegawai. Paradoks: Jurnal Ilmu Ekonomi, 7(3), 219–237. https://doi.org/10.57178/paradoks.v7i3.893
Andili, A. H., Santoso, S. N., & Maryam, S. (2025). The influence of competence, workload and work discipline on civil servant performance. Indonesian Journal of Islamic Economics and Finance, 5(1), 201–216. https://doi.org/10.37680/ijief.v5i1.7049
Badan Pemeriksa Keuangan Republik Indonesia (2025). Peraturan BPK Nomor 1 Tahun 2025 tentang Organisasi dan Tata Kerja Pelaksana Badan Pemeriksa Keuangan. https://peraturan.bpk.go.id/Details/312160/peraturan-bpk-no-1-tahun-2025
Badan Pemeriksa Keuangan Republik Indonesia (2026). Peraturan BPK Nomor 3 Tahun 2026 tentang Perubahan atas Peraturan BPK Nomor 1 Tahun 2025. https://peraturan.bpk.go.id/Details/357298/peraturan-bpk-no-3-tahun-2026-perubahan-atas-peraturan-badan-pemeriksa-keuangan
Badrianto, Y., & Gusramlan, R. (2023). Pengaruh kualitas sumber daya manusia, profesionalisme kerja, dan komitmen kerja terhadap kinerja karyawan. AGILITY: Lentera Manajemen Sumber Daya Manusia, 1(1), 32–41. https://doi.org/10.59422/lmsdm.v1i01.60
Fedriansyah, A. M., Rachmatsyah, T. H., & Utama, Z. M. (2026). Pengaruh keterlibatan pegawai, lingkungan kerja dan kepuasan kerja terhadap komitmen organisasi. Jurnal Manajemen dan Bisnis, 6(1), 55–68. https://www.journal.moestopo.ac.id/index.php/jmb/article/view/6417
Franky, F., Marwan, J., Watriningsih, W., & Damayanti, N. (2024). Managing human capital for better impact of emotional intelligence and customer satisfaction. Salud, Ciencia y Tecnología - Serie de Conferencias, 3, 1222. https://doi.org/10.56294/sctconf2024.1222
Illahi, B. B., Rachmatsyah, T. H., & Utama, Z. M. (2026). Pengaruh integritas, profesionalisme dan objektivitas terhadap kualitas kerja pegawai. Jurnal Manajemen dan Bisnis, 6(1), 99–109. https://mail.journal.moestopo.ac.id/index.php/jmb/article/view/6430
Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi (2022). Peraturan Menteri PANRB Nomor 6 Tahun 2022 tentang Pengelolaan Kinerja Pegawai Aparatur Sipil Negara. https://peraturan.bpk.go.id/Details/202232/permen-pan-rb-no-6-tahun-2022
Lumbantobing, S. P., Adwimurti, Y., Murwaningsih, E., & Rosli, M. H. bin. (2026). Digital tax administration quality, accountability, and corporate compliance intention: The moderating role of transparency concern. Veredas do Direito, 23(11), e235160. https://doi.org/10.18623/rvd.v23.5160
Marianasari, A. D. E., Soemartono, T., & Marwan, J. (2026). Pengaruh kompetensi, beban kerja, dan karakteristik pekerjaan terhadap prestasi kerja pegawai. Jurnal Manajemen dan Bisnis, 6(1), 69–81. https://www.journal.moestopo.ac.id/index.php/jmb/article/view/6429
Maulani, M. R., Rachmatsyah, T. H., & Utama, Z. M. (2026). Pengaruh motivasi, komunikasi dan stres kerja terhadap kinerja pegawai. Jurnal Manajemen dan Bisnis, 6(1), 14–26. https://journal.moestopo.ac.id/index.php/jmb/article/view/6415
Meyer, J. P., & Allen, N. J. (1991). A three-component conceptualization of organizational commitment. Human Resource Management Review, 1(1), 61–89. https://doi.org/10.1016/1053-4822(91)90011-Z
Nandan, N., Utama, Z. M., & Rahayu, R. (2026). Competency, workload, and organizational culture as determinants of public sector employee performance in Indonesia. Jurnal Manajemen dan Bisnis, 6(1), 225–242. https://doi.org/10.32509/jmb.v6i1.6905
Pemerintah Republik Indonesia (2019). Peraturan Pemerintah Nomor 30 Tahun 2019 tentang Penilaian Kinerja Pegawai Negeri Sipil. https://peraturan.bpk.go.id/Details/107573/pp-no-30-tahun-2019
Pirantika, D., Wardhani, R. K., & Fajariah, N. (2023). Pengaruh kualitas sumber daya manusia, profesionalisme kerja dan komitmen terhadap kinerja karyawan PT. Amerta Bangun Persada di Kediri. Jurnal Riset Manajemen, 1(1), 1–9. https://doi.org/10.54066/jurma.v1i1.88
Santika, A. R., Mega, Z., & Marwan, J. (2026). Peran kepemimpinan transformasional dalam memediasi pengaruh remunerasi terhadap kinerja pegawai Biro Sekretariat Pimpinan pada BPK RI. Jurnal Manajemen dan Bisnis, 6(1), 177–187. https://www.journal.moestopo.ac.id/index.php/jmb/article/view/6831
Sumarseno, H. D. S., Rachmatsyah, T. H., & Utama, Z. M. (2026). Pengaruh pelatihan, pengalaman kerja dan kompetensi sumber daya manusia terhadap kinerja pegawai. Jurnal Manajemen dan Bisnis, 6(1), 1–13. https://doi.org/10.32509/jmb.v6i1.6414
Sunarsah, S., & Zaini, Z. (2025). Pengaruh kompetensi, beban kerja, dan budaya organisasi terhadap kinerja pegawai di Direktorat Statistik Harga, Badan Pusat Statistik. Reformasi Administrasi: Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani, 12(1). https://doi.org/10.31334/reformasi.v12i1.4681
Suwandi, Y. W., Iyan, A., & Komariyah, I. (2023). The relationship between workload and competency on employee commitment. Society, 11(2), 787–800. https://doi.org/10.33019/society.v11i2.574
Tang, H., An, S., Zhang, L., Xiao, Y., & Li, X. (2024). The antecedents and outcomes of public service motivation: A meta-analysis using the job demands–resources model. Behavioral Sciences, 14(10), 861. https://doi.org/10.3390/bs14100861
DOI: https://doi.org/10.32509/jmb.v6i2.7796
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Indexed by:
Recommended Tools :
Redaksi Jurnal Manajemen dan Bisnis
Fakultas Ekonomi dan Bisnis, Universitas Prof. Dr. Moestopo (Beragama)
JL. HANG LEKIR I No.8 JAKARTA 10270
Email: jmb@jrl.moestopo.ac.id