The Effect of Locus of Control, Leadership Style, and Professional Training on Internal Auditor Performance

Abstract

This research empirical study was conducted on 9 State-Owned Enterprises in Palembang City, Indonesia with 35 company internal auditors as respondents. This study aims to answer the hypothesis about the influence of Locus of Control, Leadership Style and Professional Training on the performance of internal auditors. The method used is a quantitative method. The results of the study show that locus of control has no significant effect, this means that the source of individual behavior can come from internal and external factors. Individuals with an external locus of control have more limitations in processing information so that their performance is less than optimal. This behavior proves that individual characteristics can affect auditor performance. But in fact obtained from a preliminary survey at PT. Bureau of Classification of Indonesia Bureau stated that this company did not implement a locus of control, which according to this company the locus of control was not related to the performance of the auditors themselves., leadership style has no significant effect, leadership style is a leader's way of influencing other people/subordinates in such a way that the person wants to do the leader's will to achieve organizational goals even though personally it may not be liked but in this study leadership style did not affect the performance of internal auditors. with a negative influence value because state-owned companies have not implemented democratic type leadership behavior, which means that all control is in the hands of company leaders regardless of the opinions and desires of their subordinates and professional training has a significant effect on the performance of internal auditors, meaning the provision of professional training programs will have a greater influence in improving auditor performance. Auditor experience gained through training conducted by the company will increase accuracy and gain new experience in auditing audits. Partially locus of control and leadership style have no significant effect on the performance of internal auditors, while professional training has a significant effect on internal auditor performance.