PENGARUH LOCUS OF CONTROL TERHADAP PRESTASI KERJA AUDITOR DENGAN GAYA KEPEMIMPINAN SITUASIONAL SEBAGAI VARIABEL MODERATING

Abstract

This research aims to obtain the empirically evidence the influence of locus of control toward the auditors’ performance with situational style of leadership as moderating variable.  In order to execute the stages of data processing do the collection of data and information earlier. A mount of respondents in this research were 71 respondents  who work in the public accounting firm located in the area of Padang, Pekabaru and Medan. This research used three groups of variable. First, independent variable, locus of control. Second, moderating variable, situational leadership style and dependent variable, the auditors’ performance. The examination of hypothesis was done by using multiple linear regressions were processed by using SPSS program. Related to the result of first hypothesis showed that locus of control have significant influence toward the auditors’ performance. In the second stage of data processing showed that locus of control with situational leadership style partially have positive influence and significant toward dependent variable of the auditors’ performance.

Keywords: Locus of Control, Auditors’ Performance and Situational Leadership Style