The Effect of Management Audit and Locus of Control on Managerial Performance A Company with Tri Kaya Parisudha as Moderator

Abstract

This study aims to determine the effect of management audit and locus of control on the company's managerial performance moderated by Tri Kaya Parisudha. This research is a type of quantitative research conducted in the Office of a Public Accounting Firm (KAP) in the Province of Bali, namely 11 KAPs. The population in this study were all Public Accounting Firms in the Province of Bali in 2022, namely 11 KAPs and the sample used in this study consisted of 75 respondents who were auditors. The type of data used in this research is quantitative data and qualitative data. Sources of data used in this study, namely primary data and secondary data. Collecting data in this study using a questionnaire. The data analysis technique used in this study is Moderated Regression Analysis (MRA). The results showed that 1) management audit has a positive and significant effect on company managerial performance 2) locus of control has a positive and significant effect on company managerial performance 3) Tri Kaya Parisudha is able to moderate the positive influence of management audit on company managerial performance 4) Tri Kaya Parisudha is able moderate the positive influence of the locus of control on the company's managerial performance.