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

Darma Yanti; Nurul Hutami Ningsih; Fenty Astrina; Yusnaini

doi:doi:10.11648/j.ijefm.20231103.14

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

Darma Yanti, Nurul Hutami Ningsih, Fenty Astrina, Yusnaini

Published in International Journal of Economics, Finance and Management Sciences (Volume 11, Issue 3)

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), 2024. Published by Science Publishing Group

Keywords

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

References

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[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).
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[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
Y1  - 2023/05/18
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

Darma Yanti

Department of Accounting and Business, University of Muhammadiyah Palembang, Palembang, Indonesia
Nurul Hutami Ningsih

Department of Accounting and Business, University of Muhammadiyah Palembang, Palembang, Indonesia
Fenty Astrina

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

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

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Plain Text BibTeX RIS

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

Copy | Download

@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}
}

Copy | Download

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
Y1  - 2023/05/18
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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