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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Jurnal Ekonomi Wahana Riset Akuntansi Proceeding Fakultas Ekonomi Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Abdimas Jurnal Akuntansi dan Keuangan Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal GeoEkonomi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Rachmawati Meita Oktaviani
Universitas Stikubank
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Jurnal Akuntansi dan Keuangan Indonesia

 1 
KEAHLIAN AUDITOR DAN TURNOVER INTENTION SEBAGAI MEDIASI DETERMINAN KINERJA AUDITOR Srimindarti, Ceacilia; Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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Abstract

This research aims to examine the effect of locus of control and organizational commitment on auditors’ performance as well as to examine whether auditors’ expertise and turnover intention mediate the effect of locus of control and organizational commitment on auditors’ performance. Samples of this study were auditors who worked at audit firms in Semarang. Samples were selected using the purposive sampling method. The data were analyzed using SEM with AMOS program. This study found that locus of control had a negative effect on auditors’ performance, organizational commitment had a positive effect on auditors’ performance, and auditors’ expertise and turnover intention had no effect on auditors’ performance. Furthermore, locus of control had a negative effect on auditors’ expertise, and organizational commitment had a negative effect on turnover intention. Based on this result, managers of public accounting firm (partners) should provide some trainings to the auditors who had the external locus of control so that they can achieve the standardized performances. They should also confirm the company’s values to the auditor to increase emotional attachment to the company as well as try to comply to the demands of the company thus its performance will be in accordance with company’s expectations.
Co-Authors 10.05.52.0121 Erdi Adyatma, 10.05.52.0121 10.05.52.0180 Nikoriski 11.05.52.0005 Imam Thobroni, 11.05.52.0005 11.05.52.0027 Faisal Riza 11.05.52.0096 Saligna Dian Pratiwi 11.05.52.0200 Sheila Adelina, 11.05.52.0200 12.05.52.0193 Riska Febriana Ramadani, 12.05.52.0193 12.05.52.0204 Siti Nurhidayati, 12.05.52.0204 Anggun Pertiwi Anita Yulinar, 14.05.52.0208 Anita Yulinar, 14.05.52.0208 Ayu Widiastutik Bella Fadhilah Chusaeni, 12.05.52.0150 Bella Fadhilah Chusaeni, 12.05.52.0150 Caecilia Srimindarti Ceacilia Srimindarti Deny Tristianto Deny Tristianto, 12.05.52.110 Deny Tristianto, 12.05.52.110 Dewi, Ari Ani Kusuma Diani, Elya Zulfa Dwi Suci Rahma Danti Eka Ridho Nur Rochmah Ellisa Rizma Iswara Erdi Adyatma Evita Okta Ristina, 14.05.52.0220 Evita Okta Ristina, 14.05.52.0220 Hardiyanti, Widhian Inayatus Sholekah, Fina Ita Purnawati, 13.05.52.0151 Jaeni Jaeni Jannah, Afifatul Jimmy Evaldo Prakasa Kezia Kurniawati Tjandrapurnama Kukrit Wicaksono Lisiantara, Gregorius Anggana Maftukhah, 14.05.52.0225 Maharriffyan, Maharriffyan Moch Ali Munawar, 13.05.52.0216 Moch Ali Munawar, 13.05.52.0216 Natasya Hariyanto Niken Sari, 15.05.52.0198 Nishfil Ayu Amaliya, 13.05.52.0055 Nishfil Ayu Amaliya, 13.05.52.0055 Nona Rachmania Rospitasari Noorjannah Vira Astuti Nur Lita, 13.05.52.0034 Nur Lita, 13.05.52.0034 Pancawati Hardiningsih Paramita Rari Gunita Poerwati, Rr Tjahjaning Poerwati, Rr Tjahjaning Popy Purnamasari Pratiwi, Yayang Eka Putri Ramawati, 15.05.52.0090 Rahma Danti, Dwi Suci Resza Dian Handayani Ronald Wahono, 15.05.52.0146 Rospitasari, Nona Rachmania Rr. Tjahjaning Poerwati Sartika Wulandari Sevi Lestya Dewi Sheila Adellina Siti Zulfatin Nihayah Srimindari, Ceacilia Sunarto Sunarto Sunarto Sunarto Tesa Anggraeni Tjahjaning Poerwati Yayang Eka Pratiwi Yenita Novi Susanti, 13.05.52.0069 Yenita Novi Susanti, 13.05.52.0069 Yulinar, Anita Yustika Maulidya Fatah