ANALISIS DAMPAK LOCUS OF CONTROL PADA TEKANAN KERJA, KEPUASAN KERJA DAN KINERJA AUDITOR (Studi pada Kantor Akuntan Publik di Semarang)

Abstract

This study aims to analyze whether the locus of control which is owned by auditor affects on job stress, job satisfaction and performance. The study also aims to determine whether locus of control as personality variable may moderate the relationship between job stress, job satisfaction and performance. Data obtained by distributing questionnaires directly to the public accounting firm where the auditors work. Population in this study was the auditor which is work on Semarang with sampling using accidental sampling. The number of questionnaires that were distributed are 53 pieces, which can be used for sample analysis are 42 pieces. The analysis tools were independent sample t-test and the residual test in SPSS Ver.17. The results of this study showed that job stress and job satisfaction that perceived by the auditor who has the locus of both internal and external control has no difference. However the job performance showed a difference. Locus of control also could not moderate the relationship between job stress and performance, job satisfaction and performance, but may moderate the relationship between job stress and job satisfaction.