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All Journal Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan SPIRIT JASF (Journal of Accounting and Strategic Finance) Best Journal (Biology Education, Sains and Technology) Jurnal Penelitian Farmasi dan Herbal Nusantara Science and Technology Proceedings Jurnal Riset dan Inovasi Pembelajaran Journal of Information Technology and Cyber Security
Rika Puspita Sari
Jurusan Teknik Elektro Universitas Andalas
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Nusantara Science and Technology Proceedings

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The Role of Organizational Commitments in Mediating the Locus of Control on Auditor Performance Sundari, Siti; Hastuti, Sri; Sari, Rida Perwita; Sari, Rika Puspita
Nusantara Science and Technology Proceedings 3rd Economics, Business, and Government Challenges 2020
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1301

Abstract

This study aims to prove the role of organizational commitment as a mediator on the effect of locus of control on auditor performance. The research data were collected by questionnaire, with a sample of 88 auditors working in public accounting firms in the cities of Surabaya and Malang, East Java. Data analysis was done using Path Analysis with Smart PLS software. The research shows that locus of control has a positive effect on auditor performance, organizational commitment has a positive impact on auditor performance, and organizational commitment is a mediator of locus of control on auditor performance.
Co-Authors Diah Kartika Sari Dian Anita Nuswantara Effendi Effendi Eka Ad’hiya Harahap, Nina Irmayanti Harahap, Nina Irmayanti Harahap Harnis, Zola Efa Hartono Hartono Hayati, Silmi Hayati Lidya Primta Surbakti Ratna Nur Tiara Shanty, Ratna Nur Tiara Rida Perwita Sari Simorangkir, Delisma Simorangkir Siti Sundari Solly Aryza Sugiaryo, Sugiaryo Sutoyo Sutoyo Swastyastu, Cempaka Ananggadipa Wikanningrum, Anggit