scholarly journals The Effect of Locus of Control on The Performance of Government Organizations with The Internal Auditor Empowerment Variable as a Moderation Variable

2020 ◽  
Keyword(s):  
Locus Of Control ◽  
Internal Auditor ◽  
Government Organizations

scholarly journals EFEKTIVITAS FAKTOR INTERNAL DAN EKSTERNAL AUDITOR TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT

2017 ◽  
Vol 6 (1) ◽  
pp. 63
Author(s):  
Provita Wijayanti ◽  
Rustam Hanafi
Keyword(s):  
Locus Of Control ◽  
Job Performance ◽  
Time Budget ◽  
Internal Auditor ◽  
Convenience Sampling ◽  
Time Budget Pressure

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas faktor internal auditor (locus of control, job performance, serta komitmen Profesionalisme) dan faktor eksternal auditor (time budget pressure dan etika profesi) terhadap dysfunctional audit behavior. Kualitas audit adalah kemungkinan di mana seorang auditor akan menemukan dan melaporkan pelanggaran yang ada dalam sistem akuntansi kliennya. Sedangkan dysfunctional audit behavior merupakan suatu tindakan yang dapat menjadikan penurunan pada kualitas audit. Objek penelitian ini adalah auditor yang bekerja pada lembaga audit Pemerintah di Jawa Tengah. Datapenelitian diperoleh dari pengisian kuesioner sejumlah 150 auditor di Kantor Badan Pemeriksa Keuangan, Badan Pengawasan Keuangan dan Pembangunan, Inspektorat Kota, dan Inpektorat Provinsi. Teknik pengambilan sampel menggunakan convenience sampling. Analisis data menggunakan uji regresi. Hasil penelitian ini menunjukkan bahwa faktor internal yang meliputi variabel locus of control, job performance dan komitmen profesionalisme terbukti hanya variable komitmen profesionalisme yang berpengaruh positif dan signifikan terhadap disfunctional audit behavior (DAB). Sedangkan faktor eksternal yang meliputi variabel time budget pressure dan etika profesi terbukti tidak berpengaruh terhadap disfunctional audit behavior (DAB).

scholarly journals PENGARUH GAYA KEPEMIMPINAN, LOCUS OF CONTROL TERHADAP KINERJA INTERNAL AUDITOR (PENELITIAN PADA PT. BANK SULUT DAN PT. BNI, TBK)

2013 ◽  
Vol 2 (1) ◽  
pp. 93
Author(s):  
Aileen Janet Mogi ◽  
Sifrid Pangemanan
Keyword(s):  
Locus Of Control ◽  
Leadership Style ◽  
Linear Regression Analysis ◽  
Management Control ◽  
Environment Change ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Independent Variable ◽  
The Individual ◽  
A Company

In facing the environment change, a company should level up the effectiveness of management control to achieve the final goal between the individual and the organization. That is why a leader should be able to motivate the subordinates so the goal can be achieved.  Besides leadership style, locus of control also affects the internal auditor performance. Internal Auditor performance is one of the important indicators to reach the banking company success that is the reason why the researcher is interested with the title of this final task.This research is aimed to know the influence of leadership style and locus of control on the internal auditor performance. This research was done at 2  ( two)  banking companies, those are PT. Bank SULUT and PT. BNI, Tbk. In this research the independent variable  ( X )  are the leadership style  ( X1 )  and locus of control ( X ) ; meanwhile the dependent variable  ( Y )  is performance  ( Y ) . The data collection method used is through survey and questioner with a list of questions. It would be answered by the respondents and those are the internal auditors.  The technique used in data analysis to test the hypothesis was done by using the double linear regression analysis and processed through SPSS program Version 19.0. The result shows that the leadership style partially does not have an effect on the performance of internal auditor but the locus of control has an effect on the internal auditor performance. But simultaneously, the leadership style and locus of control influence the performance of internal auditor.2Key words: Leadership style, Locus of control, and The Performance of Internal Auditor.

scholarly journals PENGARUH PENGALAMAN AUDITOR, TEKANAN BATAS WAKTU AUDIT DAN LOCUS OF CONTROL INTERNAL PADA SKEPTISISME PROFESIONAL AUDITOR

2018 ◽  
pp. 1938
Author(s):  
Nyoman Ayu Oktaviani ◽  
Made Yenni Latrini
Keyword(s):  
Locus Of Control ◽  
Internal Auditor ◽  
Purposive Sampling

Penelitian ini bertujuan untuk menguji pengaruh pengalaman auditor, tekanan batas waktu audit, dan locus of control internal pada skeptisisme profesional auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik di Bali. Sampel yang digunakan sebanyak 44 auditor dengan menggunakan metode nonprobability sampling dan teknik purposive sampling. Data dikumpulkan dengan menggunakan metode kuesioner. Teknik analisis data yang digunakan adalah Analisis Regresi Linear Berganda. Hasil pengujian hipotesis menunjukkan bahwa semakin tinggi pengalaman auditor dalam melaksanakan tugas auditnya, maka skeptisisme profesional auditor semakin meningkat. Semakin optimal tekanan  batas waktu audit yang diterima oleh auditor, maka akan mendukung auditor untuk meningkatkan sikap skeptisisme profesionalnya. Semakin baik locus of control internal auditor, maka semakin tinggi pula skeptisisme profesional yang dimiliki oleh auditor. Kata kunci:  Pengalaman Auditor, Tekanan Batas Waktu Audit, Locus Of Control Internal Auditor, Skeptisisme Profesional Auditor

scholarly journals PENGARUH LOCUS OF CONTROL, SELF ESTEEM, EQUITY SENSITIVITY AUDITOR INTERNAL TERHADAP KUALITAS AUDIT DENGAN GENDER SEBAGAI VARIABEL MEDIASI

2016 ◽  
Vol 7 (1) ◽  
Author(s):  
Margie Christanty Poluan ◽  
Jullie J. Sondakh ◽  
Herman Karamoy
Keyword(s):  
Locus Of Control ◽  
Structural Equation ◽  
Self Esteem ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Equity Sensitivity ◽  
Internal Auditor ◽  
North Sulawesi ◽  
The Government

The objective of this research is to find out the influence of locus of control, self esteem, and equity sensitivity of the internal auditor on auditing quality with gender as mediating variable at Inspectorate Division of North Sulawesi Province. The respondents are all the 64 internal auditors of North Sulawesi Province. Inferential statistic has been applied to test the hypothesis specifically the Structural Equation Model with Partial Least Square Analysis (SEM-PLS), while for testing mediating; Variance Accounted for (VAF) has been applied. The results show that Locus of Control, Self Esteem and Self Esteem are all influencing factors on auditing quality, but not gender. Thus, gender cannot mediate the three factors for auditing quality. It is recommended that government auditors to maintain their Locus of Control and emotional quotient to avoid deviation from their rules of conduct for qualified auditing. It also helps increase public trust on the internal auditor of the government as transparent and accountable. They also need to keep their self esteem and equity sensitivity high, maintain gender equality as part of the commitment and solidity in conducting their tasks as auditors. Keywords: locus of control, self esteem, equity sensitivity, auditing quality, gender.

scholarly journals PENGARUH LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL TERHADAP KINERJA AUDITOR INTERNAL

2015 ◽  
Vol 3 (2) ◽  
pp. 697
Author(s):  
Agus Widarsono ◽  
Mery Oktarina
Keyword(s):  
Locus Of Control ◽  
Research Result ◽  
Rank Correlation ◽  
Positive Influence ◽  
Iso 9001 ◽  
Coefficient Of Determination ◽  
Survey Method ◽  
Professional Commitment ◽  
Internal Auditor ◽  
Internal Auditors

This study aims to examine the effect of locus of control and professional commitment on the performance of internal auditors at SMK ISO 9001: 2008 Certified in Bandung. This study consists of locus of control variables, professional commitment and performance of internal auditors. This research was conducted on internal auditors who worked at SMK Bersertifikasi ISO 9001: 2008 in Bandung. The method used in this research is verifikatif survey method. Sample technique used is saturated sample. The hypothesis proposed in this research is (1) locus of control positively affect the performance of internal auditors; (2) professional commitment has a positive effect on the performance of internal auditors; (3) locus of control and professional commitment together positively affect the performance of internal auditors. This hypothesis is tested using spearman rank correlation, whereas coefficient of determination used to know how big influence. From the research result, it can be concluded that: (1) locus of control has positive influence to internal auditor performance with determination value 1,2%. (2) professional commitment has a positive influence on the performance of internal auditors with 2.5% determination value. (3) locus of control and professional commitment have a positive influence on the performance of internal auditors with a value of 6.6% determination.

Toward an Abbreviated Internal-External Locus of Control Scale

1981 ◽  
Vol 13 (4) ◽  
pp. 229-234 ◽  
Author(s):  
Robert M. Harris ◽  
Paul R. Salomone
Keyword(s):  
Locus Of Control ◽  
External Locus ◽  
Control Scale ◽  
External Locus Of Control

Umgang mit illegalen Drogen im »bürgerlichen« Milieu: Zum Steuerungseinfluss formeller und informeller Sozialkontrolle – Erste Ergebnisse einer Pilotstudie

2000 ◽  
Vol 46 (2) ◽  
pp. 101-110 ◽  
Author(s):  
Karl Mann ◽  
Klaus Ackermann
Keyword(s):  
Locus Of Control ◽  
Peer Group ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Erste Ergebnisse

Im vorliegenden Beitrag werden erste Ergebnisse eines Pilotforschungsprojektes vorgestellt, dessen empirischer Fokus auf das in der bundesrepublikanischen Drogenforschungslandschaft weitgehend ausgesparte Feld eines sozial integrierten Umgangs mit illegalen Drogen in gesellschaftlich etablierten Sozialkontexten gerichtet ist. Besonderes Interesse gilt dem Vermittlungsgeschehen zwischen formeller und informeller sozialer Kontrolle: Wie geht der Einzelne mit konfligierenden Botschaften einer auf ein generelles Drogenverbot abgestellten Rechtssphäre und dem darauf abgestellten institutionellen Kontext strafrechtlicher und sozialmedizinischer Kontrolle einerseits und etwaigen gebrauchsmotivierenden Botschaften der Peer-Group, des Freundes- und Bekanntenkreises andererseits um? </P><P> Innerhalb der Pilotphase wurden 34 sozial integrierte Konsumenten diverser illegaler Drogen interviewt. Die Stichprobenbildung folgte der Methode des Snowball Samplings. Die bisherigen Beobachtungen lassen sich zu zwei für den weiteren Forschungsverlauf relevanten Arbeitshypothesen verdichten: <UL><LI>Der Drogenkonsum untersteht offenbar in der Selbstwahrnehmung im Sinne einer Selbstattribution einem ›internal locus of control‹. <LI>Auch wenn es trotz des bestehenden Drogenverbots zum Konsum illegaler Drogen kommt, scheint mit dem Verbotsstatus bestimmter Substanzen häufig ein informeller Kontrolleinfluss assoziiert, welcher Konsum regulierend unterhalb der Schwelle des generalpräventiven Anspruchs des BtMGs wirksam wird.</UL>

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