PENGARUH PROFESIONALISME DAN LOCUS OF CONTROL TERHADAP PRESTASI KERJA AUDITOR: MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING

This research aim to analized the influence of professionalism and locus of control on job performance of auditor with job motivation as intervening variable. This study used ptimary data obtained by distributing questionnaires to auditor that worked at Public Accounting Firm in Surabaya area are listed on KAP Directory issued by Indonesian Institute of Public Accountants (IAPI) in 2010. The sampling was using convenience sampling method, while the methods of data analysis using path analysis. The result of path analysis test that (1) professionalism influence value of the job performance professionalism has insignificant effect to value of the job performance with job motivation as intervening variable, (3) locus of control have insignificant effect to job performance (4) locus of control has significant effect to job performance with job motivation as intervening variable. Keywords: professionalism, locus of control, job performance, job motivatio