Nusantara Science and Technology Proceedings
3rd Economics, Business, and Government Challenges 2020

The Role of Organizational Commitments in Mediating the Locus of Control on Auditor Performance

Sundari, Siti (Unknown)
Hastuti, Sri (Unknown)
Sari, Rida Perwita (Unknown)
Sari, Rika Puspita (Unknown)

Article Info

Publish Date
29 Oct 2021

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.

Copyrights © 2020




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Journal Info
Nusantara Science and Technology Proceedings
Website

Abbrev

nuscientech

Publisher

Future Science

Subject

Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology

Description

NST Proceeding supports regional research communities to globalise their findings in Science and Technology by providing an open access, online platform in line with international publishing standards and indexing scholarly conference proceedings. The current emphasis of the NST Proceeding includes ...