Research On Auditor's Job Satisfaction,Organizational Support,Work Input And Work Performance

ObjectiveThe audit regulates various economic activities,exposes financial irregularities in economic life,and combats economic criminal activities.As a full-time economic supervision department,the auditing organization has certain impartiality and authenticity.The auditor is the executor of the audit work,and its work content and work nature are unique.The working environment of the auditors lives in a larger social circle than other working groups.Every day,people who face various personalities,how to deal with various social relationships,resist all kinds of temptations,and conduct fair supervision will all affect them.The performance of the auditor's work.The performance of the auditor's work directly affects the authenticity and accuracy of the financial,financial revenue and expenditure and financial statements of the audited entity.Improving the performance of its work is of great significance for social equity and building a clean society.This research is the auditor's job performance and its influencing factors,and explores the relationship between job satisfaction,organizational support,job input and job performance,and the intermediary role of psychological capital.Constructing a theoretical model and proposing suggestions for improving the performance of auditors has important practical significance for auditors and the whole society.Methods In this study,1000 questionnaires were distributed to the audit units and audit departments in Shenyang,Dalian,Jinzhou,Linghai,Montenegro and Beizhen in Liaoning Province for self-filled questionnaires.The auditor's basic situation questionnaire,work performance Scale(JPQ),job satisfaction Scale(MSQ),Psychological Capital Scale(PCQ),Utrecht Work Engagement Scale(UWES)and organizational support scale(POS)were used to measure the auditor's demographic information and job satisfaction,psychological capital,work input,The impact of organizational support on the level of performance of their work.883 valid questionnaires were recovered and the effective recovery rate was 88.3%.The data analysis methods used in this study include: Descriptive statistical analysis,single-factor variance analysis,independent sample t test,correlation analysis,layered regression analysis.Application of Epidata3.1 software for data entry,data collation and statistical analysis using SPSS17.0 and AMOS22.0 software.ResultsThe results showed that the reliability and validity of the work Performance Questionnaire(JPQ),Job satisfaction Questionnaire(MSQ),Psychological Capital Questionnaire(PCQ),Utrecht Work Engagement Scale(UWES)and organization Support Questionnaire(POS)were good.The effects of gender on psychological capital(self-efficacy,hope),organizational support,job satisfaction(internal satisfaction,external satisfaction)in demographic variables are statistically significant,and marital status has a statistically significant impact on psychological capital(self-efficacy,hope,optimism),job performance(Job dedication),and educational attainment on psychological capital(hope,optimism,toughness),job satisfaction(external satisfaction),job performance(Job dedication,task performance,interpersonal promotion)have a statistically significant impact;the impact of length of service on work(vitality,dedication,concentration),job satisfaction(intrinsic satisfaction,external satisfaction,general satisfaction)is statistically significant.Job satisfaction,organizational support and work engagement can directly affect the performance of auditors,and are positively correlated.Psychological capital(self-efficacy,hope,optimism,toughness)plays a partial mediating role as an intermediary variable in the relationship between job performance and job satisfaction,organizational support and work engagement.Conclusions1.Among the demographic variables,gender,marital status,educational background,length of service,etc.,have different degrees of influence on auditor's job satisfaction,organizational support,work engagement,psychological capital and job performance,respectively,and have statistical significance.2.Job satisfaction,organizational support,work engagement has a direct effect on job performance,showing a positive correlation.As an intermediary variable,psychological capital has some mediating effect on the relationship between auditor's work performance and job satisfaction,organizational support and work engagement.