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The Effect of Locus of Control, Leadership Style, and Professional Training on Internal Auditor Performance

Received: 16 March 2023     Accepted: 17 April 2023     Published: 18 May 2023
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Abstract

This research empirical study was conducted on 9 State-Owned Enterprises in Palembang City, Indonesia with 35 company internal auditors as respondents. This study aims to answer the hypothesis about the influence of Locus of Control, Leadership Style and Professional Training on the performance of internal auditors. The method used is a quantitative method. The results of the study show that locus of control has no significant effect, this means that the source of individual behavior can come from internal and external factors. Individuals with an external locus of control have more limitations in processing information so that their performance is less than optimal. This behavior proves that individual characteristics can affect auditor performance. But in fact obtained from a preliminary survey at PT. Bureau of Classification of Indonesia Bureau stated that this company did not implement a locus of control, which according to this company the locus of control was not related to the performance of the auditors themselves., leadership style has no significant effect, leadership style is a leader's way of influencing other people/subordinates in such a way that the person wants to do the leader's will to achieve organizational goals even though personally it may not be liked but in this study leadership style did not affect the performance of internal auditors. with a negative influence value because state-owned companies have not implemented democratic type leadership behavior, which means that all control is in the hands of company leaders regardless of the opinions and desires of their subordinates and professional training has a significant effect on the performance of internal auditors, meaning the provision of professional training programs will have a greater influence in improving auditor performance. Auditor experience gained through training conducted by the company will increase accuracy and gain new experience in auditing audits. Partially locus of control and leadership style have no significant effect on the performance of internal auditors, while professional training has a significant effect on internal auditor performance.

Published in International Journal of Economics, Finance and Management Sciences (Volume 11, Issue 3)
DOI 10.11648/j.ijefm.20231103.14
Page(s) 112-118
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2023. Published by Science Publishing Group

Keywords

Locus of Control, Leadership Style, Professional Training, Internal Auditor Performance

References
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[2] Betri. (2019). Inspection of management. The 10th edition CV. Amanah.
[3] Feriyanto, A., & Shyta, E. T. (2021). Pengantar Manajemen (3 in 1). Mediatera Tamanwinangun.
[4] Ghufron, N., & Rini, R. S. (2017). Teori Teori Psikologi. Jogjakarta: ArRuzz Media.
[5] Hendra, G., & Zulfitry, R. (2012). Pengaruh Konflik Peran, Ketidakjelasan Peran, Kelebihan Peran, Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Di Kantor Akuntan Publik Wilayah Dki Jakarta. Jurnal Binus Business Review, 03 (02).
[6] Herliansyah, Y., & Meifida, I. (2008). Jurnal Pengaruh Pengalaman Auditor Terhadap Penggunaan Bukti Tidak Relevan Dalam Auditor Judgment. Padang: SNAIX.
[7] I Gede, B., & Dodik, A. (2012). Pengaruh Independensi Profesionalisme Struktur Audit dan Role Stress Terhadap Kinerja Auditor.
[8] I Gusti Agung Made Wira Praktiyasa dan Ni Luh Sari Widhiyani. 2016. Pengaruh Teknik Audit Berbantuan Komputer, Pelatihan Profesional, dan Etika Profesi Terhadap Kinerja Auditor. Universitas Udayana (Unud), Bali, Indonesia.
[9] Julianingtyas, B. N. (2012). Pengaruh Locus of control, Gaya Kepemimpinan dan Komitmen Organisasi Terhadap Kinerja Auditor.
[10] Kashmir (2017). Management of Human Resources Tagged: Rajawali press.
[11] Martina, K. D., & Dharma, I. S. (2013). Pengaruh Independensi, Profesionalisme, dan Etika Profesi Terhadap Kinerja Auditor.
[12] Mulyadi. (2002). Auditing edisi ke 6. Jakarta: Salemba empat.
[13] Noviani, P., & Bandi. (2002). Pengaruh Pengalaman dan pelatihan Terhadap Struktur Pengetahuan Auditor Tentang Kekeliruan. Simposium Nasional Akuntansi 5.
[14] Ristina, S., & Indah, A. (2014). Pengaruh Pemahaman Good Governance, Gaya Kepemimpinan, Budaya Organisasi dan Struktur audit Terhadap Kinerja Auditor.
[15] Sawyer, Lawrence, B., Dittenhofer, M. A., & Scheiner, J. H. (2009). Internal Auditing (Jilid 3, Edisi 5 ed.). (A. Ali, Penyunt.) Jakarta: Salemba Empat.
[16] Trisnaningsih, S. (2007, Juli 26-28). Independensi Auditor dan Komitmen Organisasi sebagai mediasi pengaruh Pemahaman Goog Governance, Gaya Kepemimpoinan dan Budaya Organisasi terhadap Kinerja Auditor. Simposium Nasional Akuntansi X.
[17] Uma, & Roger. (2017). Metode Penelitian untuk Bisnis (Edisi 6 Buku 1 ed.). Jakarta: Salemba Empat.
[18] Wijaya, R. (2014). Pengaruh independensi, komitmen organisasional, gaya kepemimpinan, budaya organisasi, motivasi dan locus of control terhadap kinerja auditor (studi empiris pada KAP di Semarang).
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  • APA Style

    Darma Yanti, Nurul Hutami Ningsih, Fenty Astrina, Yusnaini. (2023). The Effect of Locus of Control, Leadership Style, and Professional Training on Internal Auditor Performance. International Journal of Economics, Finance and Management Sciences, 11(3), 112-118. https://doi.org/10.11648/j.ijefm.20231103.14

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    ACS Style

    Darma Yanti; Nurul Hutami Ningsih; Fenty Astrina; Yusnaini. The Effect of Locus of Control, Leadership Style, and Professional Training on Internal Auditor Performance. Int. J. Econ. Finance Manag. Sci. 2023, 11(3), 112-118. doi: 10.11648/j.ijefm.20231103.14

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    AMA Style

    Darma Yanti, Nurul Hutami Ningsih, Fenty Astrina, Yusnaini. The Effect of Locus of Control, Leadership Style, and Professional Training on Internal Auditor Performance. Int J Econ Finance Manag Sci. 2023;11(3):112-118. doi: 10.11648/j.ijefm.20231103.14

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  • @article{10.11648/j.ijefm.20231103.14,
      author = {Darma Yanti and Nurul Hutami Ningsih and Fenty Astrina and Yusnaini},
      title = {The Effect of Locus of Control, Leadership Style, and Professional Training on Internal Auditor Performance},
      journal = {International Journal of Economics, Finance and Management Sciences},
      volume = {11},
      number = {3},
      pages = {112-118},
      doi = {10.11648/j.ijefm.20231103.14},
      url = {https://doi.org/10.11648/j.ijefm.20231103.14},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijefm.20231103.14},
      abstract = {This research empirical study was conducted on 9 State-Owned Enterprises in Palembang City, Indonesia with 35 company internal auditors as respondents. This study aims to answer the hypothesis about the influence of Locus of Control, Leadership Style and Professional Training on the performance of internal auditors. The method used is a quantitative method. The results of the study show that locus of control has no significant effect, this means that the source of individual behavior can come from internal and external factors. Individuals with an external locus of control have more limitations in processing information so that their performance is less than optimal. This behavior proves that individual characteristics can affect auditor performance. But in fact obtained from a preliminary survey at PT. Bureau of Classification of Indonesia Bureau stated that this company did not implement a locus of control, which according to this company the locus of control was not related to the performance of the auditors themselves., leadership style has no significant effect, leadership style is a leader's way of influencing other people/subordinates in such a way that the person wants to do the leader's will to achieve organizational goals even though personally it may not be liked but in this study leadership style did not affect the performance of internal auditors. with a negative influence value because state-owned companies have not implemented democratic type leadership behavior, which means that all control is in the hands of company leaders regardless of the opinions and desires of their subordinates and professional training has a significant effect on the performance of internal auditors, meaning the provision of professional training programs will have a greater influence in improving auditor performance. Auditor experience gained through training conducted by the company will increase accuracy and gain new experience in auditing audits. Partially locus of control and leadership style have no significant effect on the performance of internal auditors, while professional training has a significant effect on internal auditor performance.},
     year = {2023}
    }
    

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  • TY  - JOUR
    T1  - The Effect of Locus of Control, Leadership Style, and Professional Training on Internal Auditor Performance
    AU  - Darma Yanti
    AU  - Nurul Hutami Ningsih
    AU  - Fenty Astrina
    AU  - Yusnaini
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    PY  - 2023
    N1  - https://doi.org/10.11648/j.ijefm.20231103.14
    DO  - 10.11648/j.ijefm.20231103.14
    T2  - International Journal of Economics, Finance and Management Sciences
    JF  - International Journal of Economics, Finance and Management Sciences
    JO  - International Journal of Economics, Finance and Management Sciences
    SP  - 112
    EP  - 118
    PB  - Science Publishing Group
    SN  - 2326-9561
    UR  - https://doi.org/10.11648/j.ijefm.20231103.14
    AB  - This research empirical study was conducted on 9 State-Owned Enterprises in Palembang City, Indonesia with 35 company internal auditors as respondents. This study aims to answer the hypothesis about the influence of Locus of Control, Leadership Style and Professional Training on the performance of internal auditors. The method used is a quantitative method. The results of the study show that locus of control has no significant effect, this means that the source of individual behavior can come from internal and external factors. Individuals with an external locus of control have more limitations in processing information so that their performance is less than optimal. This behavior proves that individual characteristics can affect auditor performance. But in fact obtained from a preliminary survey at PT. Bureau of Classification of Indonesia Bureau stated that this company did not implement a locus of control, which according to this company the locus of control was not related to the performance of the auditors themselves., leadership style has no significant effect, leadership style is a leader's way of influencing other people/subordinates in such a way that the person wants to do the leader's will to achieve organizational goals even though personally it may not be liked but in this study leadership style did not affect the performance of internal auditors. with a negative influence value because state-owned companies have not implemented democratic type leadership behavior, which means that all control is in the hands of company leaders regardless of the opinions and desires of their subordinates and professional training has a significant effect on the performance of internal auditors, meaning the provision of professional training programs will have a greater influence in improving auditor performance. Auditor experience gained through training conducted by the company will increase accuracy and gain new experience in auditing audits. Partially locus of control and leadership style have no significant effect on the performance of internal auditors, while professional training has a significant effect on internal auditor performance.
    VL  - 11
    IS  - 3
    ER  - 

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Author Information
  • Department of Accounting and Business, University of Muhammadiyah Palembang, Palembang, Indonesia

  • Department of Accounting and Business, University of Muhammadiyah Palembang, Palembang, Indonesia

  • Department of Accounting and Business, University of Muhammadiyah Palembang, Palembang, Indonesia

  • Department of Accounting and Business, University of Sriwijaya Palembang, Palembang, Indonesia

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