• Siswoyo Haryono Doctoral in Management, Postgraduate School, Universitas Muhammadiyah Yogyakarta
  • Zaid Kamal Faculty of Economics, Universitas Persada Indonesia, Jakarta, Indonesia
  • Erna Handayani Doctoral in Management, Postgraduate School, Universitas Muhammadiyah Yogyakarta




Career Development, Auditor Certification, Work Motivation, Employee Performance


This research aimed to obtain an accurate picture of facts related to the object of research, such as a description of the characteristics of career development variables, auditor certification, work motivation, and auditor performance. The hypothesis testing with SEM (Structural Equation Modeling) based on data obtained in the field, namely testing the effect of career development and certification on performance mediated by motivation. This research was to test; 1) The effect of either partially or jointly career development and auditor certification on work motivation; 2) The effect of either partially or jointly career development, auditor certification, and work motivation on auditor performance.

This study amounted to 240, an auditor who was in the Inspectorate units of the South Sumatra working area. The finding showed there is a positive and significant influence of career development and auditor certification on the work motivation of auditors in the South Sumatra Inspectorate Office. e.

The motivation, career development, and auditor certification significantly affect the auditor performance in the South Sumatra Inspectorate Office. There is a positive and significant influence on career development, auditor certification, and work motivation together on the performance of auditors in the South Sumatra Inspectorate Office.


Download data is not yet available.


Abu Hassan Asaari, M. H., Mat Desa, N., & Subramaniam, L. (2019). Influence of Salary, Promotion, and Recognition toward Work Motivation among Government Trade Agency Employees. International Journal of Business and Management, 14(4), 48. https://doi.org/10.5539/ijbm.v14n4p48. DOI: https://doi.org/10.5539/ijbm.v14n4p48

Al-Khalifa and Peterson. (2004). On the Relationship Between Initial Motivation and Satisfaction and Performance in Joint Ventures. Europan Journal of Marketing. DOI: https://doi.org/10.1108/03090560410511168

Al Hashmi, W. S. G., Cooling, R., Al Hashmi, W. S. G., & Cooling, R. (2019). Organizational behavior and human resource management. The 10 Step MBA for Safety and Health Practitioners. https://doi.org/10.4324/9781315743011-5. DOI: https://doi.org/10.4324/9781315743011-5

Bahri, S., and Y. C. N. (2017). Pengaruh Pengembangan Karir dan Motivasi Kerja terhadap Kepuasan Kerja Karyawan. Jimb, 18(1), 7. http://jurnal.umsu.ac.id/index.php/mbisnis. DOI: https://doi.org/10.30596/jimb.v18i1.1395

Berman, E.M., Bowman, J.S., Est, J.P., & Van Mart, M. R. (2019). Human Resource Management in Public Service: Paradoxes, Processes, and Problems. C.Q. Press.

BPKP. (1997). Sertifikasi Auditor.

BPKP. (2007). Akuntabilitas Instansi Pemerintah.

Dean, M.R.W & Joseph, M. J. (2015). Human Resource Management (14 to edit). Mc Graw-Hill education.

Dessler. Garry (2013). Human Resources Management (Fifteenth). Pearson.

Djestawana, I. G. G. (2012). Pengaruh Pengembangan Organisasi, Kepemimpinan, Jenjang Karir terhadap Kepuasan Kerja dan Kinerja Pegawai Puskesmas. Kosmas: National Public Health Journal, 6(6), 261. https://doi.org/10.21109/kesmas.v616.79.

Gibson L. James, Ivancevich M. John, D. H. J. (2012). Organizations: Behavior, Structure, Processes. (Fourteenth). Mc Graw-Hill Education.

Haryono, S. (2017). Metode SEM Untuk Penelitian Dengan AMOS Lisrel PLS. Lucia Metro Media.

Haryono, S., Supardi, S., & Udin, U. (2020). The effect of Training and job promotion on work motivation and its implications on job performance : Evidence from Indonesia. 10, 2107–2112. https://doi.org/10.5267/j.msl.2020.1.019. DOI: https://doi.org/10.5267/j.msl.2020.1.019

Jeffrey, M. A. (2015). Strategic Human Resources Management (4th edition). Cengage Learning.

Joseph, C. E. (2017). Organizational Behavior: Integrating Individuals, Groups, and Organization (Fifth edition).

Kenneth, R. (2010). The beat and rhythm of competency development over two years. Journal of Management Development, Unit 07, 1–5.

Khan, N., Ahmad, N., Iqbal, N., & Haider, N. (2014). Relationship of Training and Education with Employee Performance in Financial Institutions. International Letters of Social and Humanistic Sciences, 41(2012), 150–156. https://doi.org/10.18052/www.scipress.com/ilshs.41.150. DOI: https://doi.org/10.18052/www.scipress.com/ILSHS.41.150

Luthan, F. (2002). Organizational Behavior (Ninth Edi). Mc Graw-Hil education.

Mangkunegara, A. P. A. (2007). Evaluasi Kinerja Sumber Daya Manusia (R. Aditama(ed.)).

Milne, P. (2007). Motivation, incentives, and organizational culture. Journal of Knowledge Management, 11(6), 28–38. https://doi.org/10.1108/13673270710832145. DOI: https://doi.org/10.1108/13673270710832145

Mohamud, S. A., Ibrahim, A. A., & Hussein, J. M. (2017). The effect of motivation on employee performance: A case study in Hormuud company in Mogadishu Somalia. International Journal of Development Research, 7(11), 17001–17008. http://www.journalijdr.com.

Mubarok, E. S., & Putra, H. (2018). The Influence of Training, Competence, and Motivation on Employees Performance of Workers Social Security Agency in Banten Province, Indonesia. Journal of Economics and Sustainable Development Www.Iiste.Org ISSN, 9(4), 129–139. www.iiste.org.

Noe A. Raymond, Hollenbec R. John, Gerhart Bary, W. M. P. (2015). Human Resources Management: Gaining a Competitive Advantage (10 edition). Mc Graw-Hill Education.

Osteraker, M. C. (1999). Measuring motivation in a learning organization. Journal of Workplace Learning, 11(2), 73–77. https://doi.org/10.1108/13665629910260798. DOI: https://doi.org/10.1108/13665629910260798

Rivai, V. (2009). Manajemen Sumber Daya Manusia untuk Perusahaan Dari Teori ke Praktek. PT Raja Grafindo.

Robbins P. Stephen, J. A. T. (2018). Essentials of Organizational Behavior (Fourteenth). Pearson.

Rowley et al. (2012). Manajemen Sumber Daya Manusia: The Key Concepts. Rajagrafindo Persada.

Sutanto, E. M. (2003). Hubungan Antara Temperamen Karyawan, Pemberian Kompensasi, Dan Jenjang Karier Yang Tersedia Terhadap Prestasi Kerja Karyawan. Jurnal Manajemen Dan Wirausaha, 5(1), 42–55. https://doi.org/10.9744/jmk.5.1.pp.42-55.

Suwarto, F. (2015). Pengaruh Budaya Organisasi Dan Pengembangan. Jurnal Manajemen, XIX(02), 170–189.

Tietjen, M. A., & Myers, R. M. (1998). Motivation and job satisfaction. Management Decision, 36(4), 226–231. https://doi.org/10.1108/00251749810211027. DOI: https://doi.org/10.1108/00251749810211027

Topper, E. F. (2007). Stress in the library workplace. New Library World, 108(11–12), 561–564. https://doi.org/10.1108/03074800710838290. DOI: https://doi.org/10.1108/03074800710838290




How to Cite

Haryono, S., Kamal, Z., & Handayani, E. (2020). A STUDY OF CERTIFIED FINANCIAL AUDITOR: THE EFFECT OF CAREER DEVELOPMENT AND CERTIFICATION ON PERFORMANCE MEDIATED BY WORK MOTIVATION. International Journal of Research -GRANTHAALAYAH, 8(4), 23–31. https://doi.org/10.29121/granthaalayah.v8.i4.2020.4