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

Dwi Kriswantini, Christina Sososutiksno

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).


Keywords


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

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

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