The Effect of Professionalism, Leadership Style, Organizational Commitment and Locus of Control on Auditor Performance (Study at a Public Accounting Firm in Jakarta)

Abstract

The purpose of this study was to analyze the influence of professionalism, leadership style, organizational commitment and locus
of control on the performance of auditors of public accounting firms in Jakarta Province. The population sampling technique is purposive sampling. Samples are the auditors who participate in the survey; 74 respondents in 15 public accounting firms.
Hypothesis test on this research is based on the multiple regression analysis. Based on the result, it was concluded that the
professionalism and leadership style partially had a significant positive effect on auditor performance. Organizational commitment and locus of control partially had no significant effect on the auditor's performance. Professionalism, leadership
style, organizational commitment and locus of control similarly had a significant positive effect on auditor performance.