PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI, LOCUS OF CONTROL INTERNAL, DAN LOCUS OF CONTROL EKSTERNAL TERHADAP KINERJA AUDITOR DI KANTOR AKUNTAN PUBLIK DI BALI

Authors

  • Ni Luh Putu Ayu Juliantari Universitas Mahasaraswati Denpasar
  • Ni Luh Gde Novitasari Universitas Mahasaraswati Denpasar
  • Putu Wenny Saitri Universitas Mahasaraswati Denpasar

Keywords:

professionalism, organizational commitment, nternal locus of control, external locus of control, auditor performance

Abstract

This research was conducted at the Public Accounting Firm in Bali which aims to find out how professionalism, organizational commitment, internal locus of control and external locus of control on auditor performance. This research is quantitative. Samples were taken by purposive sampling technique, with a total sample of 79 respondents. Data collection methods related to the research problem were carried out by questionnaire method. Data analysis techniques in this research are descriptive statistics, test instruments include validity test, multicollinearity test, and heteroscedasticity test, multiple linear analysis, and the model feasibility test which includes the coefficient of determination test, F test and t test. The results showed that Professionalism had a positive effect on Auditor Performance, Organizational Commitment had a positive effect on Auditor Performance, Internal Locus of Control had a positive effect on Auditor Performance and External Locus of Control had a negative effect on Auditor Performance.

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