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


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



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


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).


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.