Pengaruh Locus of Control, Kompleksitas Tugas, dan Kompetensi terhadap Kinerja Auditor pada PT. Bank Sumut Kota Medan

Abstract

The purpose of this research is to examine and analyze the effect of locus of control, task complexity, and competency on auditor performance at PT. Bank Sumut Medan City. This research is a type of survey research with a quantitative approach. The population in this study were entire auditors at PT. Bank Sumut Medan City at the head office. The sample used in this research was 43 respondents collected using the saturated sampling method. This research uses primary data and data collection using a questionnaire. The data analysis method used is multiple linear regression analysis. The results of this research indicate that, partially, locus of control and competence have a positive and significant effect on auditor performance. Meanwhile, task complexity has no effect on auditor performance. Simultaneously, locus of control, task complexity, and competence have a positive and significant effect on auditor performance.