PENGARUH CORE SELF EVALUATIONS, INDEPENDENSI, STRUKTUR AUDIT, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (STUDI PADA KANTOR AKUNTAN PUBLIK (KAP) DI LINGKUNGAN KORWIL SUMATERA BAGIAN TENGAH)

Anton Anton (Universitas Riau)
Rita Anugerah (Universitas Riau)
M Rasuli (Universitas Riau)

Procuratio : Jurnal Ilmiah Manajemen
Vol 6 No 1 (2018): Procuratio : Jurnal Ilmiah Manajemen

The purpose of this research is to determine and evaluate the influence of Core self Evalutions (Locus of Control, Emotional Stability, Self-esteem, and Self-efficacy), Independence, Audit Structure, and Organizational Commitment on Auditor Performance. This research was conducted on Public Accountant Firms in the Regional Coordinator of central part Sumatera with 62 auditors as sample. The technique of collecting data is using questionnares. While the technique of analysis using multiple linear regression analysis. The results showed that Locus of Control, Self-efficacy, and Organizational commitment have positive effect on auditor performance. Emotional Stability, Self-esteem, Independence, and Audit structure have no positive effect on auditor performance. Tujuan dari penelitian ini adalah untuk mengetahui dan mengevaluasi pengaruh Core Self Evaluations (Locus of Control, Emotional Stability, Self-esteem, dan Self-efficacy), Independensi, Struktur Audit, dan Komitmen Organisasi terhadap Kinerja Auditor. Penelitian ini dilakukan di Kantor Akuntan Publik di lingkungan koordinator wilayah Sumatera Bagian Tengah dengan sampel auditor sebanyak 62 orang. Teknik pengumpulan data menggunakan teknik kuesioner. Sedangkan teknik analisa data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Locus of Control, Self-efficacy, dan Komitmen Organisasi berpengaruh positif terhadap Kinerja Auditor. Emotional Stability, Self-esteem, Independensi, dan Struktur audit tidak berpengaruh positif terhadap Kinerja Auditor.