Abstract
Public trust in auditors or audit firm as an independent party authorized to audit financial statements is very high. Auditors who can improve their performance are believed to be capable of becoming qualified auditors and capable of producing high quality products. This study aims to analyze the effect of locus of control, organizational culture, organizational commitment, and audit structure on auditor performance. The population in this study were all auditors at the level of partners, managers, seniors, and juniors as well as staff auditors at the Public Accounting Firm in Pekanbaru. The sampling technique used purposive sampling. The technique of collecting data using a questionnaire. This study was tested with multiple regression analysis using the SPSS 23 program. The results showed that locus of control, organizational culture, organizational commitment, and audit structure had an effect on auditor performance.
Highlights
Public trust in auditors or audit firm as an independent party authorized to audit financial statements is very high
This study aims to analyze the effect of locus of control, organizational culture, organizational commitment, and audit structure on auditor performance
The results showed that locus of control, organizational culture, organizational commitment, and audit structure had an effect on auditor performance
Summary
Pengaruh Locus of Control terhadap Kinerja Auditor Menurut Sanjiwani dan Wishada, locus of control berpengaruh terhadap kinerja auditor dengan nilai pengaruh positif. Ketika Locus of control yang semakin baik maka mengakibatkan kinerja yang dihasilkan juga semakin baik. Locus of control didefinisikan bagaikan anggapan seorang tentang sumber nasibnya. Sebagian orang yakin kalau mereka merupakan penentu dari takdir mereka sendiri. Sebagian yang lain memandang kalau apa yang terjalin pada diri mereka diakibatkan oleh keberuntungan ataupun peluang. Riset yang telah dilakukan Ayudiati (2010) mengatakan kalau locus of control mempengaruhi positif serta signifikan terhadap kinerja karyawan. H1: Locus of control berpengaruh positif terhadap kinerja auditor
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