PENGARUH KONFLIK PERAN, KOMITMEN ORGANISASI, LOCUS OF CONTROL, DAN MOTIVASI TERHADAP KINERJA AUDITOR (Studi empiris pada KAP di Yogyakarta, Solo, dan Semarang)

The performance of an auditor in carrying out his role is very important for the succession of his achievements. As stated by Suwardi (2012) that the assessment of the work results of an employee (auditor) aims to assess the performance of the employee (auditor) while doing work and responsibilities. The role of an auditor is very important to prove the reasonableness of a particular entity's financial statements. This profession is related to the level of trust of various parties, so that it makes auditors get considerable attention from the public. The purpose of this study can provide empirical evidence whether: role conflict has a negative effect on auditor performance, organizational commitment has a positive effect on auditor performance, internal locus of control has a positive effect on auditor performance, and motivation has a positive effect on auditor performance. This research method uses quantitative methods with testing using validity, reliability, descriptive analysis, classical assumption test and multiple linear regression test. The number of samples in this study were 100 auditors. This study concludes that organizational commitment, locus of control, and motivation has a positive effect on auditor performance. Meanwhile, role conflict has a negative effect on auditor performance. The amount of variation in the independent variable (role conflict, organizational commitment, locus of control and motivation) on the dependent variable (auditor performance) is 70.2% and the rest is influenced by variables not examined, because it is outside the scope of this study.