Pengaruh Profesionalisme Dan Locus Of Control Terhadap Kinerja Auditor Internal

Abstract

This study aims to examine and analyze how big the influence of Professionalism and Locus of Control to the Performanc of Internal Auditors. The sampel of this research is Internal Auditor at Inpektorat Provinsi Jawa Bara. The method used in this research is descriptive and verifikatif method. Data collection techniques are done through primary data by distributing questionnaires. Statistical analysis used in this research is validity and reliability test instrument, classical assumption test, multiple linier regression analysis, correlation analysis, coefficient determination test, hypothesis testing (t test), and hypothesis testing (f test) with SPSS for Windows support. The result showed that partiall Professionalism and Locus of Control affect the Performance of the Internal Auditors. The amount of influence of Professionalism to the performance of internal auditors is 23,6 %. The amount of Locus of Control on the performance of internal auditors is 36,3 %. Simultaneously there is influence of Professionalism and Locus of Control affect the Performance of the Internal Auditors. Professionalism and Locus of Control give influence of 59,9 % to company performance. While the remaining 40,1 % is the influence of other factors outside the variable being studied.