The Effect of Locus of Control on The Performance of Government Organizations with The Internal Auditor Empowerment Variable as a Moderation Variable

Authors

  • Dwi Kriswantini Faculty of Economics and Business, Pattimura University, Ambon
  • Christina Sososutiksno Faculty of Economics and Business, Pattimura University, Ambon

DOI:

https://doi.org/10.31098/ic-smart.v1i1.27

Keywords:

Locus Of Control, Empowerment of Internal Auditors, and Organizational Performance

Abstract

As an organization in the public sector, local governments must have a performance that leads to the interests of the public at large, thus encouraging the government to always be responsive to the development of their environment so as to provide the best service, transparency, and quality behavior, as well as good job distribution to the government. This study aims to test the effect of locus of control on the performance of government organizations empirically and to empirically test the empowerment of internal auditors for moderating the relationship between locus of control and the performance of government organizations. The population used in this study is the internal government auditors or Auditor Functional Officials who work at the Inspectorate Office of Maluku Province and Ambon City. The respondent in this study were 60 respondents, consisting of supervisory auditors, first, young, and middle. The results of data processing indicate that the locus of control has a positive effect on organizational performance. The effect of the control locus construct was positive (0.608) and significant at 0.000 (5,633 > 1,661). The results of data processing indicate that the empowerment of internal auditors moderates the relationship between locus of control and organizational performance. The effect of the LOC*PAI interaction construct is positive (0.635) and significant at 0.001 (3.542 > 1.661).

References

Bastian, Indra. 2006. Public Sector Accounting: An Introduction . Jakarta: Erlangga.

Fitriah, and IGA Sudibya. 2015. The Effect of Employee Empowerment and Job Satisfaction on the Organizational Commitment of the Regional Company Secretariat of the Denpasar City Market. E- Journal of Management of Udayana University , 4 (11), H: 3478-3507.

Gibson, James L., Ivancevich, John M., Donnely James H. Jr. 1996. Organizational Process Structure Behavior, 8 th ed, Bandung, Binarupa Aksara.

Jogiyanto HM 2004. Computer Theory and Applications. Andi Offet. Yogyakarta.

Kartika, Indri and Provita Wijayanti. 2007. Locus of Control as Antecedents of Employee Performance Relationship and Dysfunctional Behavior Acceptance . X. Makassar National Accounting Symposium .

Kutanis, Rana Ozen, Muammer Mesci and Zeynep Ovdur. 2011. The Effects of Lotus of Control on Learning Performance: A Case of an Academic Organization . Turkey: Journal of Economic and Social Studies.

Luthans, Fred. 2005. Organizational Behavior 10th Edition . Translation: Vivin Andhika, et al, Yogyakarta: ANDI.

Munir, Saima and Mehsoon Sajid. 2010. Examining Locus Of Control (LOC) as a Determinant of Organizational Commitments among University Professors in Pakistan

. Journal of Business Studies Quarterly Vo l. 1 (3), 78-93, ISSN 2152-1034.

Noe, Raymond A, et al. 2011. Fundamentas of Human Resource Management . 4th ed, New York: McGraw-Hill Companies, Inc.

Robbins, Stepen. 2007. Organizational Behavior: Translation: Benyamin Molan. New Jersey Prentice Hall, Inc.

Robbins and Judge. 2008. Organizational Behavior , Issue Twelve, Publisher Salemba Empat: Jakarta.

Patten, MD 2005. An Analysis of The Impact of Locus of Control on Internal Auditor Job Performance and Satisfaction . Managerial Auditing Journal, Vol. 20 No: 9, 1016- 1029.

Wibowo , Prasetyo. 2012. Impact Analysis of Locus of Control on Work Pressure, Job Satisfaction and Auditor Performance. Undergraduate Thesis (Unpublished). Indonesian education university. Bandung.

Downloads

Published

2020-10-12

Issue

Vol. 1 No. 1 (2020): October 2020

Section

Articles

License

Copyright Notice 

1. Author and Manuscript

  • The author whose name appear in the above statement is declaring that he/she is the author of the stated manuscript
  • All of the authors, if any, has already aware of this agreement and give consent for the mentioned name to act on their behalf


2. Validity

  • The author stated that the manuscript is original and has never been published elsewhere.
  • The author has obtained permissions from other contributors, if any
  • The author has specifically mentioned and cited all external materials properly
  • Note: External materials refers to any material, writings, figures, tables, illustrations, or any other materials which is not being produced, made, or patented by the author
  • The author holds the sole responsible should there are any mistyping; unclear citation and holds responsible should there are any inappropriate manners such as unlawful, breaches, obscene, or any other reasons which are not aligned with the law and norm.

3. Deliverable of Manuscript and Other Materials

  • The Contributor/Author shall deliver their manuscript using the provided and acceptable format (doc. Or docx) in the assigned date as well as author copyright document signed.
  • Inability delivering the manuscript in the stated date and format will affecting the publication process thus, The Publisher have the rights to reject the manuscript and terminate the letter of acceptance or letter of offerings
  • Author is responsible to deliver the manuscript using the provided format. Note: All of the figures, tables, illustrations, or any other materials that will be inserted in the manuscript need to be in high quality
  • Should the author decided to alter the manuscript format, the fee will be charged and bore by authors

The Author give “Yayasan Sinergi Riset dan Edukasi” (here forth known as RSF Press) the unlimited right to publish the contribution identified above, without any restraints, in any form, at any time, directly or through others, to reproduce, transmit, archive, lease/lend, sell and distribute the contribution or parts thereof individually or together with other works in any language, revision and version (digital and hard), including reprints, translations, photographic reproductions, microform, audiograms, videograms, electronic form (offline, online), or any other reproductions of similar nature, including publication in the aforementioned book or any other book, as well as, the usage for advertising purposes. RSF Press will ensure that the Author’s name(s) is/are always clearly associated with the manuscript, and the publishers will not make any substantial change to the manuscript without consulting the author and ask for their consent. RSF Press is also entitled to carry out editorial changes in the contribution with the sole purpose of enhancing the overall organization and form of the contribution.

The Author retains the rights to publish the contribution in his/her own web site and thesis, in his/her employer’s web site and to publish a similar or revised version elsewhere, as long as it is clearly stated that the contribution was presented first RSF Press and the corresponding DOI is associated with the contribution.