Pengaruh Independensi, Locus of Control, Self-Esteem, Self-Efficacy dan Pengalaman terhadap Kinerja Auditor pada Kantor Akuntan Publik yang Terdapat di Kota Medan

Abstract

This study aims to determine whether independence, locus of control, self-esteem, self-efficacy and experience affect the performance of auditors at the Public Accounting Firm (KAP) in Medan City. The type of research conducted is empirical research. This research was conducted at the Public Accounting Firm in Medan City in 2021. This study used primary data for hypothesis testing. While the data collection method used is a questionnaire distributed to the sample of this study. The data analysis technique used in this research is to use multiple linear regression analysis which was carried out with the help of SPSS 25 software for Windows. The results in this study indicate that independence, self-esteem, self-efficacy and experience partially have a positive and significant influence on the performance of auditors at the Public Accounting Firm in Medan City. While locus of control does not have a significant effect on the performance of auditors at the Public Accounting Firm in Medan City.