The Influence of Locus of Control, Audit Structure, and Professional Skepticism on Auditor Performance

Abstract

This study explores the influence of locus of control, audit structure, and professional scepticism on auditor performance. Locus of control, which reflects an individual's belief in their ability to control outcomes, is believed to impact the motivation and responsibility of auditors in carrying out their duties. A clear and well-organized audit structure is expected to enhance the coordination and effectiveness of the audit process, while professional scepticism plays a crucial role in encouraging auditors to question received information and assumptions, thereby improving audit quality. This research employs a quantitative approach with data collection through questionnaires distributed to auditors in the Regional Work Units (SKPD) of Makassar City. A total of 60 data points were collected and analysed using multiple linear regression analysis. The results indicate that locus of control, audit structure, and professional scepticism have a significant positive influence on audit performance. These findings highlight the importance of developing a strong locus of control, establishing a well-structured audit process, and implementing professional scepticism to enhance auditor performance. Recommendations for better auditing practices include training focused on developing these three aspects to improve the effectiveness and accountability of the audit process.