Laurentius Domincus, Gadi Djou (2021) The Influence of Competence and Locus of Control on Government Internal Auditor Performance: The Role of Job Satisfaction. The Influence of Competence and Locus of Control on Government Internal Auditor Performance: The Role of Job Satisfaction, 22 (182).
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Abstract
The purpose of this study was to examine and analyze the influence of competence and locus of control on the performance of government internal auditors with job satisfaction as an intervening variable. This research was explanatory research with a quantitative approach. The sample in this study were all internal auditors at the Ende Regency Inspectorate Office. The collection of data and information needed in this study was carried out by field research. The data used were primary data obtained directly from research subjects in the form of respondents' perceptions. The data collection used questionnaires, which were distributed to 37 respondents. The analytical tools used were the path analysis and mediation test with the Sobel test. The results of data testing showed that the competence had a significant positive influence on job satisfaction and internal auditor performance. Locus of control had a positive and significant impact on job satisfaction and internal auditor performance. Job satisfaction had a positive and significant influence on the performance of internal auditors and could not mediate the relationship between competence and internal auditor performance, as well as could not mediate the relationship between the locus of control and the performance of internal auditors. Keywords: competence; locus of control; job satisfaction; performance of government internal auditors.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | competence; locus of control; job satisfaction; performance of government internal auditors |
| Subjects: | B Akuntansi > Akuntansi Keuangan B Akuntansi > Akuntansi Manajemen |
| Divisions: | Fakultas Ekonomi > Program Studi Akuntansi |
| Depositing User: | perpus takaan uniflor |
| Date Deposited: | 17 Feb 2022 09:20 |
| Last Modified: | 17 Feb 2022 13:18 |
| URI: | http://180.250.177.156/id/eprint/1290 |
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