Create a work environment that supports open communication

Oct 13, 2025 by wbrum.org 102 views

The Effect of Supervision Action Assessment with Dyadic's Approach to Junior Junior Job Satisfaction (Empirical Study at the BPK-RI and KAP Representative Office)

Introduction

In the world of accounting, the job satisfaction of junior auditors is one of the most crucial factors in improving performance and productivity in the workplace. The job satisfaction of junior auditors can significantly impact the overall performance of the organization, as it can lead to increased motivation, better work quality, and reduced turnover rates. Therefore, understanding the factors that influence job satisfaction is essential for accounting organizations to develop effective human resource management strategies.

Background

Previous studies have shown a significant positive relationship between supervision actions and job satisfaction of junior auditors. However, many studies have also highlighted the limitations of using self-assessment as a measure of job satisfaction, as it can be biased and may not accurately reflect the actual job satisfaction of the individual. To address this limitation, this study employed the Dyadic approach, which involves collecting data from both supervisors and subordinates to provide a more comprehensive picture of job satisfaction.

Methodology

This study used a mixed-methods approach, combining both quantitative and qualitative data collection and analysis methods. The data used in this study were assessments given by junior auditors as subordinates and supervisors who carried out supervision. The Dyadic approach allowed for a better comparison between the assessment of both parties, providing a more accurate picture of job satisfaction.

Results

The results of this study showed a statistically significant difference between the assessment given by the supervisor and subordinate, where the average assessment of the supervisor was higher than the assessment of the subordinate. This finding suggests that supervisors' assessments of job satisfaction are more accurate than those of subordinates. Furthermore, the study found a positive relationship between supervisor and subordinate assessments of job satisfaction, indicating that the better the supervision actions given by superiors, the higher the level of job satisfaction felt by the junior auditor.

Discussion

The findings of this study have several implications for accounting organizations. Firstly, the study highlights the importance of creating a work environment that supports open communication between junior auditors and their superiors. Providing constructive feedback and recognition of the performance of junior auditors can be a key factor in increasing their job satisfaction. Secondly, the study suggests that the difference in assessment between supervisors and subordinates can have a positive impact on job satisfaction. This finding indicates that a mismatch between superiors and subordinate assessments can trigger better reflection and communication in the team, which in turn can increase job satisfaction.

Conclusion

In conclusion, this study made a significant contribution in understanding the effect of supervision actions on the job satisfaction of junior auditors with the Dyadic approach. The results obtained can be the basis for the development of more effective human resource management strategies in accounting organizations, which in turn can increase the satisfaction and performance of auditors. The study's findings have several implications for accounting organizations, including the importance of creating a work environment that supports open communication and providing constructive feedback and recognition of the performance of junior auditors.

Recommendations

Based on the findings of this study, the following recommendations are made:

Create a work environment that supports open communication: Accounting organizations should create a work environment that supports open communication between junior auditors and their superiors. This can be achieved by providing regular feedback and recognition of the performance of junior auditors.
Provide constructive feedback: Supervisors should provide constructive feedback to junior auditors, highlighting areas of strength and weakness. This can help junior auditors to identify areas for improvement and develop their skills.
Recognize the performance of junior auditors: Accounting organizations should recognize the performance of junior auditors, providing rewards and recognition for outstanding performance.
Develop more effective human resource management strategies: Accounting organizations should develop more effective human resource management strategies that take into account the findings of this study. This can include providing training and development opportunities for junior auditors and creating a work environment that supports open communication.

Limitations

This study has several limitations, including:

Sample size: The sample size of this study was relatively small, which may limit the generalizability of the findings.
Data collection method: The study used a self-reporting method to collect data, which may be subject to bias.
Time frame: The study was conducted over a relatively short period, which may not capture the long-term effects of supervision actions on job satisfaction.

Future Research Directions

Future research should aim to build on the findings of this study by:

Investigating the long-term effects of supervision actions on job satisfaction: Future research should investigate the long-term effects of supervision actions on job satisfaction, using a larger sample size and a longer time frame.
Examining the impact of supervision actions on job satisfaction in different cultural contexts: Future research should examine the impact of supervision actions on job satisfaction in different cultural contexts, to determine whether the findings of this study are generalizable across cultures.
Developing more effective human resource management strategies: Future research should aim to develop more effective human resource management strategies that take into account the findings of this study.
Frequently Asked Questions (FAQs) about The Effect of Supervision Action Assessment with Dyadic's Approach to Junior Junior Job Satisfaction

Q: What is the Dyadic approach in the context of this study?

A: The Dyadic approach is a research methodology that involves collecting data from both supervisors and subordinates to provide a more comprehensive picture of job satisfaction. This approach allows for a better comparison between the assessment of both parties, providing a more accurate picture of job satisfaction.

Q: What are the main findings of this study?

A: The main findings of this study are:

There is a statistically significant difference between the assessment given by the supervisor and subordinate, where the average assessment of the supervisor is higher than the assessment of the subordinate.
There is a positive relationship between supervisor and subordinate assessments of job satisfaction, indicating that the better the supervision actions given by superiors, the higher the level of job satisfaction felt by the junior auditor.
The difference in assessment between supervisors and subordinates can have a positive impact on job satisfaction, indicating that a mismatch between superiors and subordinate assessments can trigger better reflection and communication in the team, which in turn can increase job satisfaction.

Q: What are the implications of this study for accounting organizations?

A: The implications of this study for accounting organizations are:

Creating a work environment that supports open communication between junior auditors and their superiors is essential for increasing job satisfaction.
Providing constructive feedback and recognition of the performance of junior auditors can be a key factor in increasing their job satisfaction.
Accounting organizations should develop more effective human resource management strategies that take into account the findings of this study.

Q: What are the limitations of this study?

A: The limitations of this study are:

The sample size of this study was relatively small, which may limit the generalizability of the findings.
The study used a self-reporting method to collect data, which may be subject to bias.
The study was conducted over a relatively short period, which may not capture the long-term effects of supervision actions on job satisfaction.

Q: What are the future research directions for this study?

A: The future research directions for this study are:

Investigating the long-term effects of supervision actions on job satisfaction using a larger sample size and a longer time frame.
Examining the impact of supervision actions on job satisfaction in different cultural contexts.
Developing more effective human resource management strategies that take into account the findings of this study.

Q: How can accounting organizations apply the findings of this study to improve job satisfaction?

A: Accounting organizations can apply the findings of this study by:

Creating a work environment that supports open communication between junior auditors and their superiors.
Providing constructive feedback and recognition of the performance of junior auditors.
Developing more effective human resource management strategies that take into account the findings of this study.

Q: What are the benefits of using the Dyadic approach in research?

A: The benefits of using the Dyadic approach in research are:

It provides a more comprehensive picture of job satisfaction by collecting data from both supervisors and subordinates.
It allows for a better comparison between the assessment of both parties, providing a more accurate picture of job satisfaction.
It can help to identify areas for improvement in supervision actions and job satisfaction.

Q: How can researchers use the findings of this study to inform their own research?

A: Researchers can use the findings of this study to inform their own research by:

Using the Dyadic approach to collect data from both supervisors and subordinates.
Investigating the long-term effects of supervision actions on job satisfaction.
Examining the impact of supervision actions on job satisfaction in different cultural contexts.