PENGARUH KOMPETENSI, LOCUS OF CONTROL, INDEPENDENSI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR SEBAGAI TENAGA AHLI PROFESIONAL

Abstract

The background of this research starts from the field portrait of audit quality that highlights the quality of an auditor's performance, negligence, and all the dysfunctional audits that still often occur even at the national level. The purpose of this research was to determine, The Effect of Competence, Locus of Control, Independence, and Organizational Commitment on the Performance of Uditors as Professional Experts. This type of research is quantitative. The sample in this study is all auditors from the partner, manager, senior, and junior levels as well as staff auditors. The sampling technique in this study is to use convenience sampling. Data collection techniques using a questionnaire. Data obtained by distributing questionnaires to auditors who are still actively working in Indonesia. Based on the results of this study, it can be concluded that (1) competence affected to auditor performance; (2) locus of control was not affected to auditor performance, Independence affected to auditor performance, and organizational commitment affected to auditor performance.