The Influence of the Complexity of the Task, Locus of Control and Gender on the Performance of Auditors in Surabaya Indonesia

Abstract

This study aims to produce a model that can prove the direct influence of the performance of the auditors and the complexity of the task, directly influences the performance of the auditor with the locus of contol as well as differences in the performance of auditors in the review of the gender perspective, which can be translated into some problems following formula How complexity of the task directly contributing to the performance of auditors?,, How to contribute directly Locus of control on the performance of auditors? and how differences in the performance of auditors in the review of a gender perspective?started in 2002 with the unfolding Enron case, which involves public accounting firms that are members of the big five Athur Anderson, then the case of a great river, pharma chemicals, and WorldCom involving accounting firms that had been believed to have a high audit quality. In the case of Great River's finance minister (Finance Minister) RI commencing from November 28, 2006 has suspended permission Public Accountant (AP) Justin Aditya Sidhartha for two years. Furthermore, telecom cases that occurred in 2008 with the closure of public accounting firms Edy Priyanto, and many other cases -kasus a violation of the code of ethics accountant .Being no basis to conduct research on the performance of auditorsBy using the unit of analysis of existing public accountant at 40 public accounting firms in Surabaya, as well as using multiple analysis regrresion with three independent variables, namely the complexity of the task, locus of control and gender, the results that the complexity of the task of influence on the performance of auditors. While the locus of control and gender did not affect the performance of auditors.

Keyword : performance of auditors. the complexity of the task , locus of control , gender