Pengaruh Profesionalisme, Komitmen Organisasi, Locus Of Control Internal Dan Locus Of Control Eksternal Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Provinsi Bali

Abstract

This study examines the influence between professionalism, organizational commitment, internal locus of control and external locus of control on auditor performance. To assess the performance of a public accounting firm (KAP) is largely determined by the performance of the auditor. Auditor performance is a form of work carried out to achieve a desired outcome or goal in the organization. This study aims to empirically examine the effect of professionalism, organizational commitment, internal locus of control and external locus of control on auditor performance. There are still inconsistencies from the results of previous studies, especially those concerning locus of control so that motivating researchers to do research again on the same research by taking the population is an auditor who works in a Public Accountant (KAP) office in Bali. This study adds internal locus of control and external locus of control variables. Determination of the sample using purposive sampling. Data collection using instruments in the form of questionnaires. The analysis technique used is multiple linear regression test with the help of SPSS version 23. Based on the results of the analysis note that professionalism, organizational commitment and internal locus of control have a positive effect on auditor performance, while external locus of control has a negative effect on auditor performance.