文章基本信息

标题：Culture of Tri Hita Karana as Moderating Effect of Locus of Control on the Performance of Internal Auditor (Studies in the Office of the Provincial Inspectorate in Bali)
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作者：I Made Pradana Adiputra ; Anantawikrama Tungga Atmadja ; Komang Adi Kurniawan Saputra 等
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2014
卷号：5
期号：22
页码：27-35
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study aimed to examine the effect of Locus of Control affects the performance of the internal auditors and the Tri Hita Karana culture as a moderating variable on the influence of locus of control on the performance of the internal auditor in the Office of the Provincial Inspectorate in Bali. The study population is the entire internal auditors on five (5) Office of the Inspector in Bali (Klungkung, Karangasem, Gianyar, Bangli and Buleleng). Sample technique used was purposive sampling with certain criteria, namely the internal auditor's work a minimum of one year. The research design used in this study is a survey method by distributing questionnaires. Data were analyzed using multiple linear regression and moderated regression analysis. The results showed that locus of control affects the performance of the internal auditors, whereas locus of control moderated the Tri Hita Karana culture affect the performance of the internal auditor in the Office of the Provincial Inspectorate in Bali
关键词：Locus of Control; Culture of Tri Hita Karana; Internal auditor