INFLUENCE AUDITOR'S ORGANIZATIONAL COMMITMENT AND WORK STRESS ON AUDITOR'S PERFORMANCE AND LOCUS OF CONTROL
Main Article Content
Zalikha
Nurjannah
Mulyadi
Lakharis Inuzula
The purpose of this study is to explain the effect of organizational commitment and work stress on auditor performance and the impact on the locus of control on the internal auditors of PT. Bank Aceh Syariah Aceh’s Province. The results of the research must be used in full practically and theoretically, namely the substance in human resource development management, especially the internal auditors of PT. Bank Aceh Syariah Aceh’s Province to improve performance. The research method used is Quantitative Research, with descriptive and verification research. Collecting data through questionnaires with field study techniques, census sampling. Field data collection was carried out in 2022. The statistical analysis technique to test the hypothesis used Moderate Regression Analysis (MRA). The results of the study show that (1) organizational commitment has a positive and significant effect on the performance of the internal auditors of PT. Bank Aceh Syariah of Aceh’s Province. (2) work stress has a negative and significant effect to the performance of the internal auditors PT. Bank Aceh Syariah Aceh’s Province. (3) Locus of control partially has a positive and significant impact on the performance of the internal auditors PT. Bank Aceh Syariah Aceh’s Province. (4) Locus of control strengthens the relationship between organizational commitment and the performance of the internal auditors PT Bank Aceh Syariah of Aceh’s Province. (5) Locus of control strengthens the relationship between work stress and the performance of the internal auditors Bank Aceh Syariah Aceh’s Province.
Arikunto. 2018. Research Methods A Practical Approach. Rineka Cipta: Jakarta
Bandang, Agus., Usman, Asri., & Bela, MdeGede Satria. 2020. Locus of control as a moderator of the effects of organizational commitment and pay for performance on performance of tax officers. Information Management and Business Review, 9 (2).
Bela, Satria. 2018. Locus Of Control As Moderator Of The Effect Of Organizational Commitment And Performance Allowance On The Performance Of Tax Employees (Study at the South Makassar Primary Tax Service Office). E-Jurnal Universitas Hassanuddin Makasar, 1 (2).
Bernardi, Richard A. 2018. The Relationships Among Locus Of Control, Perceptions Of Stress And Performance. Joernal of Applied Bussines Research. 13 (4).
Bonner, S. E., & Sprinkle, G. B. 2019. The effects of monetary incentives on effort and taskperformance: theories, evidence, and a framework for research. Accounting, Organizations and Society,27(4)
Consortium of Internal Audit Professional Organizations (KOPAI). 2018. Internal Audit Professional Standards (SPAI). Jakarta: Consortium of Internal Audit Professional Organizations (KOPAI).
Daft L, Richard. 2018. Manajemen. Erlangga: Jakarta.
Donnelly, James H., James L. Gibson dan John M. Ivancevich. 2018. Fundamentals of Management, Business Publication, Texas.
Falikhatun, F., &Baswir, Revrisond. 2018. The Influence of Organizational Culture, Locus Of Control And Implementation Of Information Systems On The Performance Of The Apparatus Of Public Service Units. Empirika Journal, 16 (2).
Ghozali, Imam. 2018. Aplikasi Analisis Multivariate dengan Program IBM SPSS25. Badan Penerbit Universitas Diponegoro: Semarang
Gibson, James L., Ivancevich, John M., & Donnelly, James H., Jr. 2018. Organization: behavior, structure, process. Bina rupa Script: Jakarta
Hartadi, Bambang. 2018. Effect of Audit Fee, KAP Rotation, Auditor Reputation on Audi Quality on the Indonesia Stock Exchange. Journal of Economics and Finance, Vol.16, No.1.
Hellriegel and Slocum. 2019. Organizational Behavior 13th edition. South-Western Cengage Learning: USA.
Hsinkuang, C, Y. Hueryren, & C. Yuling. 2019. The Moderating Effective Locus of Control on Customer Orientation And Job Performance of Sales People. Journal The Business Review, 16 (2).
Kreitner, Robert. & Angelo, Kinicki. 2021. Organizational behavior. Salemba Empat: Jakarta.
Luthans, Fred. 2020. Organizational behavior. Andi Publisher: Yogyakarta
Mauladi, Dawn. 2018. The effect of work stress on the performance of employees with emotional intelligence as a moderating variable (study on employees of Toyota Motor Manufacturing Indonesia). Journal of Microskill Economics Wira.
Mulyadi. 2020. Acounting Systemn Fourth Edition. Salemba Empat: Jakarta.
Nadilla, T., Ulfah, A. K., Hayati, H., Midesia, S., & Puspita, D. (2019, November). The Effect Of Leverage And Earning Per Share On Earning Management (A Study Of Companies Listed In Indonesia Stock Exchange). In ICASI 2019: Proceedings of The 2nd International Conference On Advance And Scientific Innovation, ICASI (Vol. 18, p. 164).
Prasetyo, Priyono Puji. 2018. The effect of locus of control on the relationship between environmental uncertainty and the characteristics of management accounting information systems. Indonesian Accounting Research Journal, 5 (1).
Raharjo, Kenny Sundoro., & Dewi, I Gusti Ayu Manuati. 2019. the effect of work stress on employee performance with locus of control as a moderating variable. Journal of Management, Business Strategy and Entrepreneurship, 10 (2).
Rivai, Veithzal. 2020. Human Resources Management For. Company. edition -7. PT Raja Grafindo: Depok.
Robert, J. A., Lapidus R. S., & Chonko L. B. (2020). Sales people and stress: the moderating role of locus of control on work stressor and felt stress. Journal of Marketing Theory and Practice.
Robbins, S.P dan Judge Timothy A. 2018. Organizational behavior Salemba Empat: Jakarta.
Sekaran, U., & Bougie, R. 2018. Research Methods for Business. In A Skill-Building Approach (Seventh Ed,). Chichester: Wiley
Steers, Richard M. 2020 . EfektivitasOrganisasi, Erlangga: Jakarta.
Standar Profesional Audit Internal. 2019. Internal Audit Education Foundation, Jakarta.
Sugiyono. 2018 Research Methods Quantitative, Qualitative, dan R&D. Bandung :Alfabeta.
The Institute of Internal Auditors (IIA). 2018. International Standards Professional Internal Audit Practices (STANDARDS). Retrieved from www.globaliia.org
Trisnaningsih, Sri. 2019. Auditor Independence And Organizational Commitment As Mediating The Influence Of Understanding Good Governance, Leadership Style And Organizational Culture On Auditor Performance. Proceedings of the X National Symposium on Accounting.
