The Influence of Locus of Control, Self Esteem, and Self Efficacy toward Auditor’s Performance with Emotional Stability as Moderating Variable

Abstract

This study aims to determine how the influence of locus of control, self esteem, and self efficacy to auditor’s performance which moderated by emotional stability. Population in this research is auditor working at Public Accounting Firm (KAP) in Bandung City. Sampling method used is purposive sampling method. The data used in this study is the primary data with using questionnaire submitted directly to the auditor. Testing tool used to analyze data is the test of validity, reliability testing and for testing the hypothesis in this study using multiple regression analysis method. The result of this research shows that : (1) locus of control care partially have significant influence to auditor’s performance,(2) self esteem partially doesn’t have significant influence to auditor’s performance, (3) self efficacy partially have significant influence to auditor’s performance, (4) emotional stability partially have significant to auditor’s performance. (5) Locus of control which moderated with emotional stability, self esteem which moderated with emotional stability and self efficacy moderated with emotional stability, simultaneously has a positive significant effect on auditor’s performance. Further research is expected to replace or add other variables that may affect to auditor’s performance. This research is only done on KAP in Bandung, it will be better if the furter research conduct research in various regions in Indonesia or using different respondents, for example by taking the population of auditors who work in KAP listed in Indonesia Stock Exchange (BEI) or the auditor who work on The Big Four, so the result of the research can be widely used and obtained will vary.