THE EFFECT OF MENTORING RELATIONSHIP CHALLENGES TO JOB PERFORMANCE WITH AFFECTIVE COMMITMENT AS A MEDIATING VARIABLE IN PUBLIC ACCOUNTING FIRM

Abstract

A hard challenge encountering organizations, especially in public accounting firms, which the employees have to increase their commitment and increase individual performance. However, there is a critical threat to organizations that rely on knowledge to continue their success and maintain the sustainability because of the lost in knowledge, whereas survival of majority in businesses come from the application and creation of new knowledge. This study aims to carry out empirical evidence of the influence of mentor relationship challenges on auditor’s performance. The samples used in this study are 323 respondents collected from Auditors in Indonesia. The data was analyzed using Sequential Equation Model- Partial Least Squares (SEM-PLS) analysis. The result shows that demonstrating resilience and dedication, risk orientation and career goal, and measuring up to mentor’s standards are directly associated with Job Performance and they indirectly influence Job Performance through effect on affective organizational commitment.