LOCUS OF CONTROL ABILITY AS A MODERATE OF SUPERVISORY ACTION RELATIONSHIP ON JUNIOR AUDITOR JOB SATISFACTION AT A PUBLIC ACCOUNTING FIRM IN BALI Putu Gede Wisnu Permana Kawisana (1) Putu Budi Anggiriawan (2)
Faculty of Economics and Business, Warmadewa University
wisnupermana[at]warmadewa.ac.id
Abstract
This study aims to examine the effect of locus of control as a moderating variable on the relationship between supervisory action on job satisfaction of junior auditors. This research was conducted at a public accounting firm on the island of Bali. The number of samples used is 66 junior auditors , with the technique of determining the sample is purposive sampling. The sample collection uses a survey method, namely by distributing questionnaires. This research uses moderation regression analysis technique. Based on the research results, it can be seen that the Locus of control variable has no effect on job satisfaction of junior auditors. The supervisory action variable has a positive effect on job satisfaction of junior auditors. This study also proves that locus of control is proven to strengthen the relationship between supervisory action and job satisfaction of junior auditors who work in public accounting firms in Bali.
Keywords: Keywords: Locus of Control, Supervisory Action, Auditor Job Satisfaction
Topic: Strategi Kebijakan Penanggulangan Kemiskinan Ditengah Pandemi Covid-19 di Bali
