PENGARUH DUE PROFESSIONAL CARE, LOCUS OF CONTROL DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Terhadap Auditor pada Kantor Akuntan Publik di Bandung) - Audia Fassa Insani, - (2022)
Penelitian ini bertujuan untuk mengetahui pengaruh due professional care, locus of control internal, locus of control eksternal dan komitmen organisasi terhadap kinerja auditor menggunakan analisis regresi berganda. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik (KAP) di wilayah Bandung. Pengambilan sampel dilakukan dengan teknik purposive sampling dan diperoleh sampel sebanyak 71 responden. Data yang digunakan adalah data primer dengan teknik kuesioner. Pengujian hipotesis dilakukan dengan menggunakan alat bantu Software Statistical Package for the Social Sciences (SPSS) versi 25. Hasil hipotesis menunjukkan bahwa 1) due professional care tidak berpengaruh terhadap kinerja auditor; 2) locus of control internal berpengaruh positif terhadap kinerja auditor; 3) locus of control eksternal tidak berpengaruh terhadap kinerja auditor; 4) komitmen organisasi berpengaruh positif terhadap kinerja auditor; dan 5) due professional care, locus of control internal, locus of control eksternal dan komitmen organisasi secara simultan berpengaruh positif terhadap kinerja auditor. This study aims to determine the effect of due professional care, internal locus of control, external locus of control and organizational commitment on auditor performance using multiple regression analysis. The population in this study are all auditors who work at the Public Accounting Firm in the Bandung area. Sampling was done by purposive sampling technique and obtained a sample of 71 respondents. The data used is primary data with a questionnaire technique. Hypothesis testing is done by using the Software Statistical Package for the Social Sciences (SPSS) version 25. The results of the hypothesis show that 1) due professional care has no effect on auditor performance; 2) internal locus of control has a positive effect on auditor performance; 3) external locus of control has no effect on auditor performance; 4) organizational commitment has a positive effect on auditor performance; and 5) due professional care, internal locus of control, external locus of control and organizational commitment simultaneously have a positive effect on auditor performance.