Pengaruh Beban Kerja, Kompetensi, Komitmen Organisasi, Locus of Control, Profesionalisme Terhadap Kinerja Auditor - Ni Kadek Norma Brahandayani; Ni Luh Gede Novitasari; Ni Luh Putu Widhiastuti (InFestasi, 2023)
Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris pengaruh beban kerja, kompetensi, komitmen organisasi, locus of control dan profesionalisme terhadap kinerja auditor pada Kantor Akuntan Publik Kota Denpasar. Penelitian ini  menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik Kota Denpasar. Kantor Akuntan di Kota Denpasar. Dalam penelitian terdapat sebanyak 53 responden pada 13 Kantor Akuntan Publik di Kota Denpasar. Teknik pengambilan sampel dalam penelitian ini menggunakan metode sampling jenuh. Alat analisis yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa beban kerja, komitmen organisasi, locus of control, dan profesionalisme tidak berpengaruh terhadap kinerja auditor. Kompetensi auditor berpengaruh positif terhadap kinerja auditor. Penelitian selanjutnya dapat mengembangkan penelitian ini dengan menggunakan variabel lain yang secara teoritis berpengaruh terhadap kinerja auditor, seperti pengalaman kerja The performance of the auditor in auditing really needs to be considered, both in terms of his abilities and attitudes. In order for an auditor to perform well, an organization needs to pay attention to factors that affect the auditor's performance. This research aims to test and obtain empirical evidence of the influence of Workload, Competency, Organizational Commitment, Locus Of Control and Professionalism on auditor performance at the Public Accounting Firm in Denpasar City.The population in this study is an auditor who works at the Public Accounting Firm in Denpasar City. In the study there were as many as 53 respondents at 13 Public Accounting Firms in Denpasar City. The sampling technique in this study is using saturated sampling methods. The analytical tool used to test hypotheses is multiple linear regression analysis. The results of this study stated that the workload, organizational commitment, locus of control, and professionalism, have no effect on the performance of the auditor. And competency of the auditor positively affect the performance of the auditor.Further research can develop this research using other variables that theoretically have an influence on the auditor's performance, such as work experience.