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Auditors have a role to provide assurance to the fairness of financial statements. In order to providethe assurance to users of financial statements, auditors must maintain their performance. Someresearches in behavioral accounting which examined auditors’ performance had been done butstill bore inconsistent results. Therefore, the purpose of this study are: (1) to examine the influenceof locus of control and organizational commitment to auditors’ performance, and (2) to examinewhether auditors’ expertise and turnover intention mediate the influence of locus of control andorganizational commitment on auditors’ performance. The samples of this study were auditors whoworked at audit firms in Semarang. The samples in this study were selected using the purposivesampling method. The data were analyzed using SEM with AMOS program. This study found that:(1) the locus of control had a negative influence to the auditors’ performance, (2) the organizationalcommitment had a positive influence to the auditors’ performance, (3) the auditors’ expertise had noinfluence to the auditors’ performance, (4) the turnover intention had no influence to the auditors’performance, (5) the locus of control had a negative influence to the auditors’ expertise, and (6)the organizational commitment had a negative influence to the turnover intention. This study hadsome implications to the public accounting firm. With the proven fact of the influence of the externallocus of control and the organization’s commitment to the auditors’ performances, it is therefore, themanagers of public accounting firm (partner) should give some trainings to the auditors who had theexternal locus of control so that they can achieve the standardized performances underlined by theinstitutions. The manager of public accounting firm should always confirm the values of the companyto the auditor to increase emotional attachment to the company. Finally, they should also always tryto comply to the demands of the company thus its performance will be in accordance with company’sexpectations.Auditor memiliki peran untuk memberikan keyakinan atas kewajaran laporan keuangan. Agar dapatmemberikan jaminan kepada pengguna laporan keuangan, auditor harus selalu menjaga kinerjanya.Beberapa penelitian tentang akuntansi keperilakuan yang meneliti tentang kinerja auditor telahdilakukan, tetapi masih menunjukkan hasil yang tidak konsisten. Berdasarkan pada kenyataantersebut, maka tujuan dari penelitian ini adalah untuk: (1) menguji pengaruh locus of controldan komitmen organisasi terhadap kinerja auditor, serta (2) menguji apakah keahlian auditor danturnover intention mampu memediasi pengaruh locus of control dan komitmen organisasi terhadapkinerja auditor. Sampel dalam penelitian ini adalah auditor yang bekerja di KAP yang tersebar diSemarang. Pengambilan sampel dalam penelitian menggunakan metode purposive sampling. Teknikanalisis data menggunakan SEM dengan program AMOS. Hasil penelitian menunjukkan bahwa: (1)locus of control berpengaruh negatif terhadap kinerja auditor, (2) komitmen organisasi berpengaruhpositif terhadap kinerja auditor, (3) keahlian auditor tidak berpengaruh terhadap kinerja auditor,(4) turnover intention tidak berpengaruh terhadap kinerja auditor, (5) locus of control berpengaruhnegatif terhadap keahlian auditor, dan (6) komitmen organisasi berpengaruh negatif terhadap turnoverintention. Penelitian ini memiliki implikasi terhadap kantor akuntan publik. Dengan terbuktinyapengaruh locus of control eksternal dan komitmen organisasi terhadap kinerja auditor, maka manajerkantor akuntan publik (partner) hendaknya memberikan pelatihan terhadap auditor yang memilikilocus of control eksternal sehingga mereka dapat mencapai kinerja yang ditetapkan perusahaan.Manajer kantor akuntan publik hendaknya juga selalu menanamkan nilai-nilai perusahaan agarauditor semakin memiliki keterikatan secara emosional terhadap perusahaan. Akhirnya, merekaselalu berusaha melakukan pekerjaan sesuai dengan tuntutan perusahaan sehingga kinerjanya sesuaidengan harapan perusahaan. |
