The Influence of Competence and Locus of Control Towards Government Internal Auditors Performance Mediated by Job Satisfaction at Inspectorate Office of Endez Regency

DOI

10.2991/ahsr.k.200723.003How to use a DOI?

Keywords

competence, locus of control, job satisfaction, government internal auditor’s performance

Abstract

The purpose of this study was to examine and analyze the influence of competence and locus of control on the performance of government internal auditors with job satisfaction as an intervening variable. This research is an explanatory research with a quantitative approach. The sample in this study were all internal auditors at the Ende Regency Inspectorate Office. The collection of data and information needed in this study was carried out by field research. The data used are primary data, obtained directly from research subjects in the form of respondents’ perceptions in the form of questionnaires to respondents. The data normality test refers to the Shapiro-Wilk sig value. The analytical tool used is the path analysis and mediation test with Sobel tests. Results of data testing showed that the competency variable had a significant positive influence on job satisfaction and internal auditor performance. The locus of control has a positive and significant influence on job satisfaction and internal auditor performance. Job satisfaction has a positive and significant influence on the performance of internal auditors and is not able to mediate the relationship between competence and internal auditor performance; as well as being not able to mediate the relationship between the locus of control and the performance of internal auditors.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - LD Gadi Djou
AU  - Fitri Lukiastuti
PY  - 2020
DA  - 2020/07/24
TI  - The Influence of Competence and Locus of Control Towards Government Internal Auditors Performance Mediated by Job Satisfaction at Inspectorate Office of Endez Regency
BT  - Proceedings of the 1st International Conference on Science, Health, Economics, Education and Technology (ICoSHEET 2019)
PB  - Atlantis Press
SP  - 7
EP  - 14
SN  - 2468-5739
UR  - https://doi.org/10.2991/ahsr.k.200723.003
DO  - 10.2991/ahsr.k.200723.003
ID  - Djou2020
ER  -